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VAT exemption for locum doctors in Isle of Wight NHS Trust case premium icon
Doctoring VAT
20 Oct 2025
How can the government give tax breaks to incentivise investment in UK businesses? premium icon
What’s the incentive?
13 Oct 2025
Inheritance tax changes miss their target premium icon
Think again, chancellor
15 Sep 2025
Tribunal decision on cooking alcohols leads to HMRC policy change premium icon
Cooking up clarity
08 Sep 2025
Practical impact of reduced inheritance tax reliefs premium icon
Real impact
07 Jul 2025
Restriction of income tax losses and Macdonald (TC9504) premium icon
On a commercial basis
23 Jun 2025
The line between tax avoidance and tax mitigation premium icon
Crossing a line
02 Jun 2025
HMRC’s new guidance on contracted out and subsidised research and development premium icon
Dispute resolved?
19 May 2025
Bunting v CRC: Upper Tribunal ruled in favour of HMRC premium icon
Losses denied
14 Apr 2025
Cash basis versus accruals basis premium icon
Cash basis versus accruals basis
07 Apr 2025
Court of Appeal decision in Orsted West of Duddon Sands (UK) Ltd and others v CRC premium icon
Wind of change
31 Mar 2025
Property tax consultations after the October Budget premium icon
Food for thought?
10 Feb 2025
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Feedback: 23 October 2025 Tax tip: Carried interest and cross-border workers in the private equity sector Readers’ forum: Later lifetime gift of shares Readers’ forum: Which address to use for VAT registration purposes? Readers’ forum: Double trouble
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In brief: 23 October 2025 VAT error correction notice updated Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence Accountants are not ready for digitalisation
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Termination fee was not a surrender of rights Company’s carelessness brought about loss of tax Claims were made in time Directors’ salary increases were too late Remote gaming duty is due on free spins
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In brief: 23 October 2025 VAT error correction notice updated This week's opinion: 23 October 2025 Draft Welsh Budget for 2026-27 published Instagram tax fraud promoter receives suspended sentence
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