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First impressions of the 2025 Budget

The ‘health’ of the VAT healthcare exemption

Is HMRC trying to redraw the pension tax treaty map?

Late appeals following Medpro and Lands Luo – where do we stand?

RECENT ARTICLES

Pre-Budget speculation soared to new heights

Extraordinary chaos

Running a temperature

Here be monsters

In the balance

Beyond the Budget headlines for UK entrepreneurs.

So was it mansions or milkshakes?

Don’t think twice, it’s all right

Weis after the event

Bring them over

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LATEST ISSUE

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Issue : Vol 196, Issue 5012 4 Dec 2025

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Articles

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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

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

Third slide

Deadline dates for January 2026

CASES

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

MOST POPULAR

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

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