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VAT
Q&A: Focus on the new high value council tax surcharge
Focus on the new high value council tax surcharge.
This week's opinion: 26 May 2026
HMRC – an unlikely feature on the silver screen.
What CRC v Harte tells us about discovery assessments
Not every error in a return is deliberate
Reduced VAT rate on some building services – tips and hints
Anniversary waltz
End of HMRC’s volume compliance approach for R&D claims
End of an era
The new Scottish parliament: polling and tax priorities
Spreading the word
Q&A: The Court of Appeal’s decision in CRC v Burlington Loan Management DAC
The Court of Appeal’s decision in
CRC v Burlington Loan Management DAC.
This week's opinion: 21 May 2026
Quarter of a century of
Tolley’s Taxation Awards
Rough tax justice – hopefully not! First-tier Tribunal decision in PGMOL
Rough tax justice – hopefully not!
What can go wrong in capital reduction demergers
Reorganised chaos
Woodlands deferral relief – does it have any value?
If you go into the woods today
Wilders: share loss relief and a failed shipwreck venture
Hidden treasure?
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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
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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
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