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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

National Insurance is an anachronism, but...

A lay view of HMRC

Powers review

Crystal ball time

Tax disputes

Julie Butler explains the changes announced to agricultural property relief in the 2024 Spring Budget.

Politicians’ virtue signalling is detrimental.

Seeds of change

Digital by default

VAT a relief?

Not good enough

Nimesh Shah discusses the impact of the abolition of the non-dom regime.

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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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