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Changes to VAT treatment of private school fees premium icon
Taxing times for schools
02 Sep 2024
Tackling the tax gap: where are we now? premium icon
Tackling the tax gap
02 Sep 2024
VAT on caravans: a lay view of HMRC (a sequel) premium icon
A lay view of HMRC: a sequel
02 Sep 2024
Q&A: Italian tax regime premium icon
Miles Dean discusses the workings and benefits of the Italian tax regime.
02 Sep 2024
This week's opinion: 22 August 2024
Benefit of a designated HMRC contact
20 Aug 2024
How to interpret tax legislation – a guide for the perplexed premium icon
Tax statutes: a guide for the perplexed
20 Aug 2024
Gibraltar’s new draft legislation on property premium icon
Between a rock and a hard place
20 Aug 2024
Impact on individuals of the changes to furnished holiday lets taxation premium icon
No way to run a tax system
20 Aug 2024
Cross-border trade premium icon
From local to global
20 Aug 2024
Q&A: Assessing by computer premium icon
David Whiscombe discusses the scope of Finance Act 2020, s 103 in light of Marano.
20 Aug 2024
Q&A: Abolition of the non-dom regime premium icon
James Brockhurst discusses the update on the abolition of the non-dom regime.
13 Aug 2024
This week's opinion: 15 August 2024 premium icon
The ‘wild west’ of R&D claims
12 Aug 2024
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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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