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VAT

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Builder case shock

Focus on trade

Buy-to-let

VAT computation

Agent’s fees

Output tax conundrum

Making tax digital – a wake up call

Fiddling little thing

VAT payment date

‘Smudging it all over’

Choppy waters

Property projects

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Readers’ forum: VAT reduction for children’s meals – and service charges? Readers’ forum: Residential lease extension Readers’ forum: Is all lost? Readers’ forum: FIG reporting New queries: 2 July 2026

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NEWS

Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt Out & about: 2 July 2026

Deadline dates for August 2026

CASES

Conforming interpretation of EU law was correct No reasonable excuse for submitting five returns late Client relationships do not constitute goodwill Reasonable to take advice from tax promoter Marketed floorplan preferred over taxpayer’s

MOST POPULAR

This week's opinion: 2 July 2026 Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt

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