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VAT

Business property relief

Benefits in kind

Offshore tax

VAT problem for split house sale and building work contract? I have a limited company client that trades as a housebuilder. The company is building a substantial 13-bedroom...

Foreign exchange gains

VAT

Corporation tax

Income tax

Does personal trainer need to register for VAT? My client is a personal trainer at a small gym he rents, operating as a sole trader. His total income from subscriptions (day fees...

Enterprise investment scheme

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Readers’ forum: Services for an overseas estate agent: is UK VAT charged? Readers’ forum: Share and share alike Readers’ forum: Playing the right notes, but not necessarily in the right order Readers’ forum: Is company outside the scope of UK corporation tax? New queries: 30 July 2026

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Temporary cut to VAT on household electricity bills VAT treatment of locum doctors GAAR panel ruling on inheritance tax planning Draft third-party data legislation consultation Foreign tax authority requests for information

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Deadline dates for August 2026

CASES

Review permits increase to unauthorised payments charge Aligners are not dental prostheses Accommodation had more than a residential purpose Businesses must take steps to understand penalty system Payment was wholly related to termination of employment

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This week's opinion: 30 July 2026 Temporary cut to VAT on household electricity bills VAT treatment of locum doctors GAAR panel ruling on inheritance tax planning Draft third-party data legislation consultation

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