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VAT
The increasing importance of the MTD penalty position
Don’t be late
Q&A: The new VAT relief for business donations of goods to charity
The new VAT relief for business donations of goods to charity.
This week's opinion: 8 January 2026
MTD: how will it be viewed in 20 years’ time?
Review of 2025
Year of speculation
The meaning of ‘reasonably required’
Be reasonable!
Tariffs and customs: practical options for small and medium-sized businesses trading with the US
Navigating new terrain
Tax consequences of buying and selling plant and machinery
New van, anyone?
MTD: Turning preparation gaps into advisory opportunities
Eye on the prize
Q&A: Budget 2025: EIS and VCT changes – implications for investors
Budget 2025: EIS and VCT changes – implications for investors.
This week's opinion: 18 December 2025
Accuracy of automatic penalties questionable
Umbrella legislation drives agencies into the impact zone
Tricky conditions
Budget changes relating to vehicles
Happy motoring?
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READERS'
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
MOST POPULAR
This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines