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Weis after the event

Bring them over

Ticking the boxes

The Upper Tribunal refused HMRC permission to appeal in CRC v Ducas [2025] STC 1843.

Raw data must be handled with care

Rethinking wealth planning

Check the small print

Revels ended

One of these things

Traps ahead

Miles Dean discusses Italy’s proposed €300,000 flat tax for non doms.

What is the point of quarterly reporting?

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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? New queries: 18 December 2025

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NEWS

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

Third slide

Deadline dates for January 2026

CASES

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

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