Since 1927 the leading authority on tax law, practice and administration

TCGA 1992

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Unexpected changes

Yes, but no

Sharing the benefit of experience

Reflections on demergers

You don’t know?

You couldn’t make this up

Not what we hoped for

Private residence sales

Clearing a path through

Incorporation

Consider the following options…

Mixing things up

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READERS' FORUM premium icon

Readers’ forum: I’m gonna sit right down and write myself a letter Readers’ forum: Trade or no trade? Readers’ forum: Did change of legal entity create option to tax problem? Readers’ forum: Personal or business? New queries: 18 December 2025

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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New queries

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to: taxation@lexisnexis.co.uk.

NEWS

Taxpayers spent 558 years on HMRC phone lines in 2024-25 Budget changes will discourage investment in VCTs Post Skandia VAT grouping rules revised MPs to scrutinise the Office for Budget Responsibility Finalists revealed in competition to close the tax gap

Third slide

Deadline dates for January 2026

CASES

Full decision required before further appeal possible No advance in science or technology Closure notice does not apply loan charge Correction of output tax overpayment too late Goodwill was not newly created

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