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tax reliefs
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3
R&D tax relief and falling claims
Clarity over complexity
VAT exemption for locum doctors in Isle of Wight NHS Trust case
Doctoring VAT
How can the government give tax breaks to incentivise investment in UK businesses?
What’s the incentive?
Inheritance tax changes miss their target
Think again, chancellor
Tribunal decision on cooking alcohols leads to HMRC policy change
Cooking up clarity
Practical impact of reduced inheritance tax reliefs
Real impact
Restriction of income tax losses and Macdonald (TC9504)
On a commercial basis
The line between tax avoidance and tax mitigation
Crossing a line
HMRC’s new guidance on contracted out and subsidised research and development
Dispute resolved?
Bunting v CRC: Upper Tribunal ruled in favour of HMRC
Losses denied
Cash basis versus accruals basis
Cash basis versus accruals basis
Court of Appeal decision in Orsted West of Duddon Sands (UK) Ltd and others v CRC
Wind of change
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READERS'
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted