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Readers’ forum: VAT registration required due to Hong Kong payment? Readers’ forum: Is HMRC enquiry into historic undeclared income valid? Readers forum: Too good to be true Readers’ forum: Are you loan-some tonight? New queries: 27 November 2025

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NEWS

Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising

Third slide

Deadline dates: 6 November 2025

CASES

Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts

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Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims

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