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

Julie Butler discusses business property relief.

Business disposal relief – here to stay?It’s pretty obvious that there will be changes to capital gains tax in the Budget – the key question for most readers will...

All important evidence

Taxing times for schools

Tackling the tax gap

A lay view of HMRC: a sequel

Miles Dean discusses the workings and benefits of the Italian tax regime.

Benefit of a designated HMRC contact

Tax statutes: a guide for the perplexed

Between a rock and a hard place

No way to run a tax system

From local to global

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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

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