Issue : Vol 197, Issue 5038

Ralph Ray – sad loss of a legendary figure in tax

Opportunity knocks

Tricky balancing act

Back of the net?

That’s entertainment

In memoriam: Ralph Ray 1930-2026

Modernising and standardising company tax returns

Making tax digital

Inheritance tax

Income tax

VAT

Should we adjust VAT import error on next return? One of my clients purchased a helicopter in June 2023 for £600,000 plus £120,000 VAT; it was imported from Canada and was wholly relevant...

Mandatory real-time reporting of income tax and class 1A National Insurance contributions for specified benefits in kind (BiKs) and taxable expenses will now be phased in from 6 April 2027. Under the...

HMRC must do more to reveal the true scale of errors made by employers when applying tax relief to workplace pension contributions, say the Low Incomes Tax Reform Group (LITRG) in a new report. The...

Usage of HMRC’s check employment status for tax (CEST) tool fell by a further 43% during the 2025-26 tax year, continuing a downward trend that has seen overall usage reduce by 71% in just two...