Issue : Vol 197, Issue 5031

Coming clean

Solving the problem of unscrupulous advisers

Phoenixism rises again

Honestly deliberate

Hiding in plain sight

Data revolution

The Court of Appeal’s decision in M R Currell Ltd.

VAT

Silver and gold

Payments on account

Incorporation

Must VAT refunds to customers be paid by cheque? One of my clients has incorrectly charged VAT on room hire fees for the last six years; she wrongly thought that her business had opted to tax the...

No one will be newly brought into stamp duty land tax (SDLT) as a result of the changes in the Renters’ Rights Act 2025 (RRA), the government has confirmed. From 1 May 2026, fixed-term assured...

HMRC will not appeal the Court of Appeal’s decision in Colchester Institute Corporation v CRC [2026] STC 702. The court ruled that funding paid to further education institutions for approved...

HMRC has introduced a new dedicated number for trusts queries only, after it understood the previous joint helpline used shared automated options, which confused taxpayers and agents and caused...