Comment & Analysis

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Adam Grannell and Matthew Todd discuss the CGT penalty warning for one-off transactions.

Why a statutory employment test?

It’s time to invest in tax technologists

Paving the path to the patent box.

Meeting points

John Shallcross discusses the Suterwalla case for stamp duty land tax on mixed property where the buyer granted a lease.

Sir Stephen Oliver’s musical prowess and professional achievements were impressive – and just a small part of what made him a great man and an asset to the tax profession.

Hasta la vista, taxpayers

Single or multiple?

Enablers in sight

Putting things right?

On the straight and narrow

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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