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The ruling on Lifeplus Europe Limited is a reminder of the importance of reasonable requirement, power of possession, and rational connection.

Principles to guide the new chancellor’s tax plans

The great tax exodus

Giving up the ghost

Mutuality matters

Pulling in the same direction

Looking up?

A practical guide to the stamp duty land tax surcharge when foreign entities are involved.

Simple framework has become clunky

Feeling the squeeze

Barclays: Testing the limits

The wrong end of the glass

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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

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

Third slide

Deadline dates for October 2026

CASES

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

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