Issue : Vol 197, Issue 5032

Taxpayer behaviour adapts to tax thresholds

The genie’s out

Don’t walk away

Where’s Wallet? – revisited

Finding the balance

Stamp duty land tax and periodic tenancies.

VAT

Payroll giving

Agricultural property relief

Inheritance tax

Recalculate output tax after over use of a retailer scheme? One of my clients trades as a general store – with four separate branches in different parts of the city – and has used the...

HMRC has begun piloting a new programme of structured risk reviews (SRRs) across the charity and not-for-profit sectors. These reviews are led by its temporary customer compliance managers, working...

There is no extension for submitting VAT returns with a due date that falls on a weekend or bank holiday, HMRC has confirmed. The department is finding that VAT returns are being incorrectly submitted...

Fuel duty receipts for March 2026 were £1.76bn, the lowest monthly total since July 2023. Annual receipts for 2025-26 were £24.25bn, slightly down from the previous year’s £24.36bn, and making it the...

Conveyancers should review and update client engagement letters before HMRC’s requirement to register as a tax adviser begins this month, the Law Society has advised. Tax advisers who interact...