Issue : Vol 198, Issue 5053

Tax changes have to be thought through

Game-ready

The burning question

Exploitation and alienation

No human touch

Private capital and mandatory tax adviser registration: widening of exclusions for in-house tax teams.

VAT

Foreign income and gains

VAT

Cross-border tax

How is a property sale taxed under the flat rate scheme? I have a client who uses the flat rate scheme (FRS) and she is considering the sale of her trading premises for £200,000. She has never...

HMRC has paused its recent practice of asking tax advisers to provide their agent reference number (ARN) when contacting HMRC by telephone or webchat as part of its security checks. Since 18 August...

The Supreme Court has refused Bolt permission to appeal the Court of Appeal’s decision in Bolt Services [2026] EWCA Civ 720. An HMRC spokesperson said: ‘We welcome the Supreme...

Clearer information should be available for taxpayers considering paying voluntary National Insurance contributions (NICs), says the Association of Taxation Technicians (ATT). Responding to an HMRC...

The value of patent box relief claimed in 2024-25 is estimated at £2.283bn, up from £1.857bn in 2023-24, according to HMRC statistics. This is due in part to the increase in the rate of...