Issue : Vol 198, Issue 5048

The GAAR – a cautionary tale

Not such diminishing returns?

Thawing the icy water

Closing the gap

Fair outcome for all?

A winning ticket?

The latest developments on the low earner’s pension payment.

Pensions

Investigation

Corporation tax

Making tax digital

Early payment by customer: what is the time of supply? I am confused by the tax point VAT rules or, to use the legislative phrase, the time of supply rules. Here are the facts. Our business supplied...

The government’s plan to automate the recovery of lower-value tax debts from individuals and businesses requires strong safeguards before it goes ahead, say industry experts. The ICAEW broadly...

Anyone with outstanding loan charge liabilities should take advantage of the loan charge settlement scheme, which opened in early August, says HMRC. The tax authority is writing to eligible taxpayers...

HMRC has received permission to appeal the Court of Appeal’s decision in St Patrick’s International College and others Ltd v CRC [2026] STC 1270 to the Supreme Court. The case concerned...