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

Implications of the Scottish tribunal decision in Archer.

Legitimate disagreement is not avoidance

What is a fair share of tax?

Clever disguise

Group of death!

ECO schemes RIP?

Harvesting value

No forced VAT on private hire fares.

Ambitious timetable for tax adviser registration

Tax transparency dilemma

What’s tax got to do with it?

Wood for the trees

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Practice tip: Does your CPD extend beyond technical updates? Readers’ forum: Is VAT registration needed, despite all income being exempt? Readers’ forum: Too good to be true? Readers’ forum: Making optimum use of the annual allowance Readers’ forum: Self-employed client uses own equipment for PAYE job

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NEWS

Personal representatives need more consideration Guidelines on submitting accurate documents to HMRC Farmers worry about business survival, finds poll HMRC launches MTD support for tax agents Suspension of de minimis duty-free imports into the US

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Deadline dates for October 2025

CASES

Input tax disallowed because all supplies were exempt Assignment of partnership profits was not effective No proof that rats ate taxpayer’s receipts Employees were not eligible for payments Concession for late returns was not an extension

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This week's opinion: 11 September 2025 Personal representatives need more consideration Guidelines on submitting accurate documents to HMRC Farmers worry about business survival, finds poll HMRC launches MTD support for tax agents

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