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VAT
Striking a balance between closing the tax gap and not overburdening small businesses
Tricky balancing act
Pillar 2 – the first results
Back of the net?
VAT registration and place of supply rules for entertainers
That’s entertainment
In memoriam: Ralph Ray 1930-2026
Memories of tax legend Ralph Ray from former
Taxation
editor Malcolm Gunn and Ralph’s son Paul Ray.
Q&A: Modernising and standardising company tax returns
Modernising and standardising company tax returns
This week's opinion: 18 June 2026
Co-creation is the way forward
HMRC tax return language
Keeping it simple?
Employing NEETs: Why the cost need not be as high as you think
A NEET solution
Status determinations after PGMOL: why the real challenge is judgment, not doctrine
Changing the goalposts
Businesses should prepare now for e-invoicing
Get ready for e-invoicing
Two recent First-tier Tribunal decisions on the construction industry scheme
Follow the rules
Q&A: Multi-factor authentication is coming to agent accounts
Multi-factor authentication is coming to agent accounts.
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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
Read All
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
MOST POPULAR
This week's opinion: 17 September 2026
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