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James Brockhurst discusses the update on the abolition of the non-dom regime.

The ‘wild west’ of R&D claims

Raising taxes

A rural idyll – under threat?

Unallowable purpose

Understanding is all

Last chance to rethink making tax digital

Making tax digital – time to stop

Estop’s Fables

Past, present and future

Weighing up the odds

Jonathan Main discusses the clarity on the changes to the VAT treatment of income earned by private schools.

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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

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

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Deadline dates for October 2025

CASES

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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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 This week's opinion: 18 September 2025

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