Issue : Vol 198, Issue 5049

Real engagement should lead to better outcomes

Too many twists and turns

Unentangling R&D

Transferring the burden?

Family offices in a changing regime – 1

Speculation underlines need to build bigger, more diversified retirement pots.

VAT

Employee ownership trusts

Overseas pension taxation

Inheritance tax

De minimis ‘annual test’ and a partly exempt business One of my clients is an independent financial adviser and partially exempt for VAT purposes. In the tax year ended 31 March 2026, he...

The government is proposing to allow English mayors to introduce visitor levies to help councils raise money to improve local economies. Currently they do not have this power, although some UK local...

HMRC has updated its online registration service for self assessment. Improvements are intended to help taxpayers new to self assessment to sign up quickly and easily through their personal tax...

Domestic supplies of electricity in England, Scotland and Wales will be zero rated from 1 October 2026 to 31 March 2027. In new guidance, HMRC says that qualifying supplies include electricity...

HMRC has published new guidance on the anti-avoidance information notice powers in FA 2026, which allow information and documents to be obtained in connection with the promotion or facilitation of tax...