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

CRC v Dolphin Drilling Ltd and the importance of the word ‘incidental’

Death of the tax return is not nigh ... yet

IR35 – the way forward

Making your gift go further

Ploughing a different furrow?

Over in a flash

Andrew Parkes on why HMRC treats a Jersey limited liability partnership differently from a US one

Online reporting requirement fantasies

The secret taxpayer

No more P11Ds

Simplicity with strings

Basics of group relief: Part 2

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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

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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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