Comment & Analysis

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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

Apple state aid case: a win-win for Ireland.

Justice delayed is justice denied

What’s the motive? – Part 1

Who’s in the mirror?

Complicated business

Alastair Kendrick discusses a dispute over who should settle an employee’s tax liability on earnings from gilts provided by an employer.

There’s a snail in my buildingWhat was your reaction to the widely published story that 15 crates of snails were being kept in an office block in Liverpool in an attempt to show...

Unhappy returns

Relief for goodwill

When sweet turns to sour

House rules

Julie Butler discusses business property relief.

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Feedback: 18 September 2025 Tax tip: Take account of all taxable supplies for VAT registration purposes Readers’ forum: National Insurance treatment of benefits while in the EU Readers’ forum: Will a tax return be needed for guitar group? Readers’ forum: VAT due on gifts to theatre if seats are named after donor

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NEWS

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One corporate criminal offence charge under way Draft MTD legislation may have unintended consequences HMRC software would undermine third-party offerings Importance of consultation before changing system Voluntary repayment scheme launched

DEADLINE DATES

Deadline dates for October 2025

CASES

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Call to Child Benefit Office was notice of liability Intra-group fees are liable to VAT Reasonable excuse for late VAT payment Weak grounds for a late appeal Hallway should be considered communal

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Comment & Analysis

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Deadline dates for October 2025