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How many trades?

Bob the builder

Court fees

Taxing times for schools

A lay view of HMRC: a sequel

Payback or clawback?

Clean up operation

VAT ‘windfall’

Machinery purchase

Estop’s Fables

Best VAT result

VAT group

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Readers’ forum: Early payment by customer: what is the time of supply? Readers’ forum: Debit and credit Readers’ forum: Should I stay or should I go? Readers’ forum: Is it a wind-up? New queries: 1 October 2026

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NEWS

Company tax receipts top £100bn in 2025-26 Role of the OBR should be protected, say MPs Only a tenth of highest earners pay top tax rate Gifts to family may come with strings attached MTD update: 1 October 2026

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Deadline dates for November 2026

CASES

Reasonable excuse for late payments? Failure to undertake review justifies costs Late appeal refused despite reliance on adviser Loans paid to taxpayer were taxable as earnings Taxpayer was out of his depth

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This week's opinion: 1 October 2026 Company tax receipts top £100bn in 2025-26 Role of the OBR should be protected, say MPs Only a tenth of highest earners pay top tax rate Gifts to family may come with strings attached

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