Issue : Vol 197, Issue 5015

MTD: how will it be viewed in 20 years’ time?

Year of speculation

Be reasonable!

Navigating new terrain

New van, anyone?

Eye on the prize

Budget 2025: EIS and VCT changes – implications for investors.

Cash accounting system

Alphabet shares

VAT de or re-registration

Business asset disposal

VAT rules for artwork and margin scheme I have been asked by an art gallery client about which items he buys and sells will qualify for the margin scheme, ie where he can account for output tax on the...

The level of the inheritance tax agricultural and business property reliefs threshold will be increased from £1m to £2.5m when it is introduced in April 2026, the government announced on...

More than 4,800 self-assessment scams have been reported since February 2025, HMRC has revealed. The department is reminding people to be vigilant as the self-assessment deadline nears and check on...

The VAT exemption applies to supplies of locum doctors, not just the supply of medical care, HMRC has confirmed in new guidance. It had previously interpreted the relevant legislation (VATA 1994, Sch...