Issue : Vol 197, Issue 5034

HMRC – an unlikely feature on the silver screen.

Not every error in a return is deliberate

Anniversary waltz

End of an era

Spreading the word

The Court of Appeal’s decision in CRC v Burlington Loan Management DAC.

VAT

Capital loss

Household bills

Research and development

Is sleep training a medical service and exempt from VAT? A new client has an unusual business activity; she gives advice and training to parents who have babies or very young children with sleeping...

In a speech to parliament on 21 May, the chancellor announced a 10p per mile increase in the approved mileage allowance payments (AMAPs), backdated to April 2026. As a result, the rates of AMAPs,...

From 25 June to 1 September 2026, VAT will be temporarily reduced from 20% to 5% on various family activities across England, Wales, Scotland and Northern Ireland. HMRC confirms that the reduced rate...

Draft secondary legislation on information sharing regulations in connection with inheritance tax on pensions has been published for consultation. The regulations amend the pensions provision of...

The Tribunal Procedure Committee is consulting on amendments to the costs and expenses rules in the First-tier Tribunal, including the Tax Chamber, the Upper Tribunal and the employment tribunals. The...