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Tax consequences of failed buybacks
The fallout of failed share buybacks
Accuro Trust (Switzerland) and excluded property
An unhappy situation
Q&A: The importance of full disclosure
Realbuzz Group -
the importance of full disclosure in research and development claims
This week: 5 June 2025
Practicalities of operating a wealth taxAre you wealthy? The idea of a wealth tax seems to be on the political agenda again. Taxing the wealthy undoubtedly has a popular appeal –...
CJEU Malta ruling and tax residence in the EU
Substance over status
The line between tax avoidance and tax mitigation
Crossing a line
Implications of the decision in Quillan
Keep alert
Interest and VAT partial exemption
A question of interest
VAT flat rate scheme
It’s flat and we love it
Q&A: US tax reform
David Livitt discusses the impact of US tax reform on global mobility.
This week's opinion: 29 May 2025
Importance of recognising everyone is different
Consultations targeting promoters of avoidance schemes and advisers facilitating non-compliance
Collateral consequences
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
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New queries: 5 November 2026
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines