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

Karl Leesi and John Williams discusses host employers and ‘personal services’ being ‘made available’.

Apple state aid case: a win-win for Ireland.

Justice delayed is justice denied

What’s the motive? – Part 1

Who’s in the mirror?

Complicated business

Alastair Kendrick discusses a dispute over who should settle an employee’s tax liability on earnings from gilts provided by an employer.

There’s a snail in my buildingWhat was your reaction to the widely published story that 15 crates of snails were being kept in an office block in Liverpool in an attempt to show...

Unhappy returns

Relief for goodwill

When sweet turns to sour

House rules

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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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NEWS

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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

DEADLINE DATES

Deadline dates for October 2026

CASES

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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