Issue : Vol 198, Issue 5042

Simple framework has become clunky

Feeling the squeeze

Barclays: Testing the limits

The wrong end of the glass

The FIG factor

The opportunist farm

Mileage rate rise is a boost for workers, but a tough choice for employers.

Foreign exchange gains

VAT

Corporation tax

Income tax

Does personal trainer need to register for VAT? My client is a personal trainer at a small gym he rents, operating as a sole trader. His total income from subscriptions (day fees to use the...

Among the draft legislation published by the government on 13 July 2026 is a measure introducing new requirements to correct inaccuracies in returns and documents provided to HMRC. It consists of an...

As stated in the 2026 tax update, HMRC has published a consultation on removing National Insurance contributions (NICs) debt from the scope of the Limitation Act 1980 and aligning recovery processes...

HMRC must do more to tackle the risk of multinationals diverting profits across borders, says the Public Accounts Committee (PAC) in a report on large business tax compliance. This is despite the fact...