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Single and mixed supply: Story Terrace Ltd premium icon
Giving up the ghost
27 Jul 2026
Relocating from the UK: Why the Channel Islands are gaining attention after non-dom reform premium icon
Wish you were here?
29 Jun 2026
Abusive phoenixism and how HMRC could make greater use of its powers to tackle it premium icon
Phoenixism rises again
04 May 2026
Pension inheritance tax reform: a quiet revolution in the tax base premium icon
It’s all about the money
27 Apr 2026
Turning of the screw on CIS compliance premium icon
Turning the screw on CIS compliance
13 Apr 2026
Crediting UK inheritance tax against German tax liabilities premium icon
When taxes collide
23 Mar 2026
Magic beans: The Grimm fairy tale – Bills of Exchange and paying your tax premium icon
Magic beans: The Grimm fairy tale
16 Mar 2026
Normal expenditure out of income exemption premium icon
Normal wisdom
09 Mar 2026
Upper Tribunal decision in The Boston Consulting Group UK LLP and others premium icon
Alarm bells still ringing
02 Mar 2026
Navigating VAT complexity for academies and independent schools premium icon
Back to school
02 Mar 2026
An analysis of The Tower One case premium icon
A tale of two approaches
09 Feb 2026
Where the burden lies: penalty appeals after Sintra Global premium icon
Where the burden lies
02 Feb 2026
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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