Issue : Vol 196, Issue 5002

HMRC enquiries must operate in real time

Elevating your tax career

Connectivity issues

Lifting the lid on R&D

Registration trap

Are the rules for potentially exempt transfers and private resident relief in the chancellor’s sight?

National Insurance and trailing payments to IMEs.

Expats and pension

Non-filing penalties

Distributable profits

Place of supply

Is Botox treatment a mental health issue? One of my clients is partially exempt for VAT purposes, carrying out a wide range of surgical and cosmetic treatments for wealthy patients. During a recent...

The government should reconsider its plans to introduce a legal requirement for tax advisers to register with HMRC, say the ICAEW and CIOT. They recommend that the start date for the requirement...

Gross HMRC tax and National Insurance receipts for April 2025 to August 2025 were £364.6bn, according to HMRC statistics. This is £22.1bn higher than the same period last year. Inheritance...

HMRC is holding a one-hour talking points webinar for advisers on ‘How to sign your clients up to making tax digital (MTD) for income tax’, on 7 October 2025 at 3.45pm. This will include...