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Mi casa es tu casa

Spice of life

How is HMRC going to trace the holders of £50m of unallocated certificates of tax deposit, asks Noel Mooney.

Reliability of future MTD systems is essential

Vive la différence!

Basics of group relief: Part 1

Light in the tunnel

Decoding R&D submissions

Success can be yours

Tom Brufatto discusses carbon border tax – a step towards net zero.

HMRC customer service – it can’t go on like this

Who needs lawyers anyway?

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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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