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VAT
VAT grouping: fixed establishment and protecting the revenue in Barclays
Barclays
: VAT
grouping revisited
What is the future for employee car ownership schemes?
What is the future for employee
car ownership schemes, asks
Alastair Kendrick.
Embracing e-invoicing
Embracing e-invoicing
Income tax position of Post Office compensation claims
Knotty compensation
Q&A: R&D relief disclosures - understanding HMRC guidance.
John Lewis discusses R&D relief disclosures to avoid penalties and prevent formal HMRC enquiries.
This week's opinion: 9 January 2025
Voluntary payments of tax should be encouraged
Review of 2024
That was the year that was...
First-tier Tribunal decision in Syngenta and unallowable purpose
What’s the story?
Gould and the taxation of dividends
Pete Miller analyses the case of Gould
on the taxation of dividends.
Mudan case: The man on the Clapham omnibus
Elizabeth Small considers the stamp
duty land tax repercussions of the
Mudan
case.
Q&A: Payments made under a settlement agreement
Lee Knight discusses payments made under a settlement agreement.
This week's opinion: 19 December 2024
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READERS'
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures