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Comment & Analysis

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The VAT changes that weren’t in the Budget premium icon
Nowhere to be seen
02 Dec 2024
Finding a partnership’s trade or business after GCH Corporation Ltd premium icon
Show business or no business
02 Dec 2024
London Tax Network Tax Conference 2024 premium icon
Meeting points - 2
02 Dec 2024
When crypto goes bad… and very bad premium icon
Andy Wood and Dan Howitt consider the risks for individuals investing in cryptoassets.
02 Dec 2024
Q&A: State aid EU case law premium icon
Mimi Chan discusses the state aid EU case law – UK CFC Group Financing Exemption
02 Dec 2024
This week's opinion: 28 November 2024 premium icon
Unusual recommendation from cabinet minister
25 Nov 2024
Nature of trading stock premium icon
I’m asking ‘for a friend’
25 Nov 2024
Analysis of the SDLT decision in G Goldsmith Ltd (TC9323) premium icon
That’ll be SDLT twice please!
25 Nov 2024
Implications of the Boehringer Ingelheim case premium icon
A financial black hole
25 Nov 2024
VAT zero ratings premium icon
Too many zeros
25 Nov 2024
Q&A: Combatting tax avoidance premium icon
Steven Porter and Penny Simmons discuss combatting tax avoidance by umbrella companies.
25 Nov 2024
This week's opinion: 21 November 2024 premium icon
Time to do away with cliff edges and tapering
18 Nov 2024
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READERS' FORUM premium icon
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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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NEWS premium icon
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
DEADLINE DATES
CASES premium icon
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines
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