Issue : Vol 198, Issue 5044

First MTD quarterly update is upon us

A corrective measure?

The silent relocator

Maze of reliefs

Propco/Opco – what’s in it for me?

The ruling on Lifeplus Europe Limited is a reminder of the importance of reasonable requirement, power of possession, and rational connection.

VAT

MTD for income tax

Business tax

Benefit in kind

Can we claim input tax on private project of our staff? Five of our staff have been working hard in their own time to develop an app that helps to identify the best diet mix for specific breeds of...

HMRC is writing to self-employed taxpayers who may have gaps in their National Insurance records that could affect their state pension entitlement, reports the Association of Taxation Technicians. The...

HMRC has provided further guidance on the temporary reduced rate of VAT for children’s meals, tickets and family attractions. New sections cover: ‘Sales through agents, tour operators and...

As at 30 June 2026, HMRC had initiated one charge – an allegation of corporate failure to prevent facilitation of UK tax evasion, contrary to the Criminal Finances Act 2017, s 45. In addition,...

HMRC recovered £104m from voluntary landlord tax disclosures in 2025-26, the third consecutive year it has generated over £100m, according to data obtained by Price Bailey under a freedom...