Issue : Vol 195, Issue 4990

Will making tax digital solve the tax gap?

Regulation – surely inevitable?

On a commercial basis

Time to get ready

Enjoy the crumbs

HMRC updated guidance for schools in reclaiming VAT.

PAYE settlement agreements – some thoughts and issues.

Thinking about the future

Commercial property

Construction company

Immersive experience

Taxing gains and losses. Our client, is a UK-resident, higher-rate taxpayer, who has been actively trading in cryptocurrencies through multiple exchanges. In the 2024-25 tax year, they made...

The UK tax gap for 2023-24 was estimated to be £46.8bn or 5.3% of theoretical tax liabilities which were £876bn, according to HMRC data. HMRC states that there has been a long-term...

Following the Upper Tribunal’s decision in CRC v Yorkshire Agricultural Society [2025] STC 162, HMRC’s policy remains that the primary purpose of a charity’s fundraising event must...

HMRC has confirmed that as part of its ‘continuing efforts to improve its services to send and receive taxpayer information digitally’, from June 2025, it will no longer automatically send...