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It’s a dividend, Jim…

Permanently established

E-invoicing – the gift of time

Implications of the Scottish tribunal decision in Archer.

Legitimate disagreement is not avoidance

What is a fair share of tax?

Clever disguise

Group of death!

ECO schemes RIP?

Harvesting value

No forced VAT on private hire fares.

Ambitious timetable for tax adviser registration

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Readers’ forum: Charging too much VAT on first invoice of phased contract? Readers’ forum: Can the nil rate band be used? Readers’ forum: Can koi carp be sold separately from a property sale? Readers’ forum: Piggy in the middle New queries: 6 November 2025

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NEWS

Transitional gift rule for farmers proposed Tax charity scales up services to prepare for digitalisation Surge in nudge letters sent to crypto traders in 2024-25 Welsh government body settles IR35 dispute Reports expose involvement of accountants in loan charge

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Deadline dates: 6 November 2025

CASES

No justification for a late appeal Dispute over form of address used on notice Agency legislation applies to dog handlers’ pay Discretionary interest is not payable NHS trust parking charges are subject to tax

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This week's opinion: 6 November 2025 Transitional gift rule for farmers proposed Tax charity scales up services to prepare for digitalisation Surge in nudge letters sent to crypto traders in 2024-25 Welsh government body settles IR35 dispute

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