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ISSUE ARCHIVE

Issue : Vol 198, Issue 5050
Issue : Vol 198, Issue 5050
24 September 2026
Issue : Vol 198, Issue 5049
Issue : Vol 198, Issue 5049
17 September 2026
Issue : Vol 198, Issue 5048
Issue : Vol 198, Issue 5048
10 September 2026
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Readers’ forum: Is earning interest an ‘economic activity’ for input tax purposes? Readers’ forum: Residence nil-rate band conundrum Readers’ forum: Joint owners or partnership? Readers’ forum: Missing underpayment New queries: 22 October 2026
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Independent tax commission launched to review tax system Investigations into football industry yield 22% extra tax Tax adviser registration rules for trustees clarified HMRC knows that 2.6 million people are selling goods online Tax tip: Challenge HMRC if an officer queries input tax apportionments
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Wine packing research did not advance technology Lease extension decision deferred pending Archer No proof that employees were transferred Failure to notify HMRC results in appeal being struck out Tax appeals should be heard before the judicial review
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This week's opinion: 22 October 2026 Reducing formal consultation – what this might mean for HMRC and tax policy Environmental Services Ltd – why genuine innovation does not automatically qualify as R&D Naming and shaming in tax compliance Relationship between employee ownership trustees and the employee advisory board
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