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Admin
Avoidance
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VAT
Regulation of the tax profession – is it necessary
A solution in search of a problem?
Time deadlines for VAT assessments
Tricky navigation
Bunting v CRC: Upper Tribunal ruled in favour of HMRC
Losses denied
Finance Act 2025 amendments and the temporary repatriation facility
Temporary easement
Q&A: Decision in A Weis
HMRC’s latest success in a domicile case.
This week's opinion: 10 April 2025
2025: A Tax Odyssey – file your return from space
Adjudicator’s Office 2023-24 annual report
Challenging times
UK’s reformed tax fraud informants scheme
Blowing the whistle
Cash basis versus accruals basis
Cash basis versus accruals basis
Importance of certainty in tax policy-making
Principle and design
Q&A: Understanding US sales tax
Understanding US sales tax as against VAT for European businesses.
This week's opinion: 3 April 2025
Estate duties have always been controversial
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Readers’ forum: VAT and Indian tax challenge
Readers’ forum: Trust me, I’m in control
Readers’ forum: Back from New Zealand
Readers’ forum: Better late than never
New queries: 17 September 2026
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NEWS
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English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices
Extend penalty relaxation to people joining MTD next April, says ATT
DEADLINE DATES
Deadline dates for October 2026
CASES
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Offshore company was a contractual shell
Capital repayment was within transactions in securities regime
Underdeclarations wholly attributable to director
Taxpayer was beneficially entitled to the property
Company was controlled in the UK
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This week's opinion: 17 September 2026
English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices