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

Crossing a line

Keep alert

A question of interest

It’s flat and we love it

David Livitt discusses the impact of US tax reform on global mobility.

Importance of recognising everyone is different

Collateral consequences

Nudge about exemptions

Horror show

Sensory overload

Inheritance – get it right

Scottish Charities trustee information.

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Practice tip: Does your CPD extend beyond technical updates? Readers’ forum: Is VAT registration needed, despite all income being exempt? Readers’ forum: Too good to be true? Readers’ forum: Making optimum use of the annual allowance Readers’ forum: Self-employed client uses own equipment for PAYE job

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NEWS

Personal representatives need more consideration Guidelines on submitting accurate documents to HMRC Farmers worry about business survival, finds poll HMRC launches MTD support for tax agents Suspension of de minimis duty-free imports into the US

Third slide

Deadline dates for October 2025

CASES

Input tax disallowed because all supplies were exempt Assignment of partnership profits was not effective No proof that rats ate taxpayer’s receipts Employees were not eligible for payments Concession for late returns was not an extension

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