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You don’t know?

The basics of basis period reform: Part 1

Under criminal investigation?

What’s it worth?

Alarming qualities

Andrew Thurston discusses how the hospitality sector would have liked more relief on alcohol duty in the Spring Budget.

HMRC’s failure to listen results in U-turn

Reflections on employee ownership

Isn’t it ironic?

Goodbye, MDR

Relentless drip

Ryan Ward-Cabello discusses the Court of Appeal decision that has provided further insight into application of the Ramsay principle.

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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

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

Third slide

Deadline dates for October 2025

CASES

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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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 This week's opinion: 18 September 2025

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