Issue : Vol 196, Issue 5004

HMRC’s new online R&D tool not quite there yet

Acquittal under Kittel

Swings and roundabouts

Unlocking the tax secrets of pensions

It’s personal

Direct debt recovery

An update on a Readers’ forum query.

Carried interest and potential challenges from the April 2026 changes.

IHT ten-year charges

How to disclose

VAT on new build extension

Business property relief

Purchase of garages: is it inevitably a TOGC? One of my clients is buying six lock-up garages for £100,000. The current owner has opted to tax the site but says that VAT will not be charged on...

HMRC has published guidance on how to ‘apply for an exemption from making tax digital [MTD] for income tax if you are digitally excluded’. For information on the categories of individual...

The Chartered Institute of Taxation (CIOT) has sent a letter to the exchequer secretary to the Treasury on ‘raising standards in the tax advice market’. The CIOT strongly supports the...