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Why the tax gap is at its highest ever cash value despite two decades of compliance investment premium icon
Closing the gap
07 Sep 2026
Timely payments for income tax self assessment – the problem with the proposed reforms premium icon
Pressed for time
24 Aug 2026
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
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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