Issue : Vol 197, Issue 5033

Reorganised chaos

Boehringer Ingelheim – what are the implications of the Upper Tribunal’s decision for the VAT treatment of pharma rebate schemes?

Quarter of a century of Tolley’s Taxation Awards...

Rough tax justice – hopefully not!

If you go into the woods today

Hidden treasure?

VAT

Capital gains tax

Inheritance tax

Income tax

Is river cruise business underpaying output tax? Our business provides river cruises that last one hour and we charge £15; this is zero rated because the boat holds more than 12 passengers. The...

Bills of exchange, as defined in the Bills of Exchange Act 1882, and similar private instruments are not accepted by HMRC to pay tax liabilities. The tax authority is aware that promoters claim a bill...

Businesses will be able to ask for binding clearance on how UK tax rules apply to major investment projects, using HMRC’s new advance tax certainty service. The service launches on 1 July 2026,...

HMRC confirms that its position remains that charging electric vehicles at public charge points is standard rated for VAT. Supplies of fuel and power to a domestic premises are subject to the reduced...

Thousands of taxpayers – 298,905 – filed their 2025-26 self-assessment tax return in the first week of the tax year, HMRC reveals. It says April as a whole set a new record, with 737,891...