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The perfect entry
First sitting of the Public Bill Committee’s debates on the Finance Bill
New but the same
Q&A: JTC Employer Solutions Trustee Ltd and others v William Garnett and another
James Le Gallais and Cécile Perrault discuss a decision that considers the availability of rescission concerning sub-trusts within an EBT.
Employment tribunal decision on IR35 and employer National Insurance
Unlawful deductions
Boarding services provision in independent schools
VAT landscape for private schools
Osmond and Allen 3: the other issues
Osmond and Allen
: the other issues
Scottish Budget 2025-26
An increasingly complex landscape
This week's opinion: 6 February 2025
Mentors – an invaluable influence for many
Q&A: HMRC confirms VAT policy on cladding remediation
Adam Cutler and Aarti Vekaria discuss the VAT treatment of cladding remediation.
This week's opinion: 30 January 2025
Sharp exchange needs toning down
Tackling HMRC’s customer service challenge
Steps for success
What is a private office?
Statesmen’s set-ups
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Readers’ forum: I’m gonna sit right down and write myself a letter
Readers’ forum: Trade or no trade?
Readers’ forum: Did change of legal entity create option to tax problem?
Readers’ forum: Personal or business?
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NEWS
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Taxpayers spent 558 years on HMRC phone lines in 2024-25
Budget changes will discourage investment in VCTs
Post Skandia VAT grouping rules revised
MPs to scrutinise the Office for Budget Responsibility
Finalists revealed in competition to close the tax gap
DEADLINE DATES
Deadline dates for January 2026
CASES
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Full decision required before further appeal possible
No advance in science or technology
Closure notice does not apply loan charge
Correction of output tax overpayment too late
Goodwill was not newly created
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This week's opinion: 18 December 2025
Taxpayers spent 558 years on HMRC phone lines in 2024-25
Budget changes will discourage investment in VCTs
Post Skandia VAT grouping rules revised
MPs to scrutinise the Office for Budget Responsibility