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Economic benefit may not be all that it seems

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The recent Court of Appeal (CoA) decision in A Taxpayer v HMRC [2025] EWCA Civ 106 is the first case to consider the statutory residence test (SRT) contained in FA 2013, Sch...

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What of the R&D claims by football clubs?

Conjuring up a tax advantage? – part 2

TOMS in distress

Filing your claims

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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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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

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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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Comment & Analysis

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Deadline dates for October 2026