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Planning for the coming increases in tax

First-tier Tribunal accepts argument that buyer was entitled to pay mixed use stamp duty land tax on £7.9m country estate

VAT and three-party trading arrangements

Supreme Court decision in Hotel La Tour Ltd

RECENT ARTICLES

Whose fault is it that so much tax is overpaid?

A winding-up petition had been validly served on the company, the High Court rules in DG Resources Ltd v CRC.

Plan ahead

A very big house in the country

Bad hair day

Scrooged

Further devolution ahead?

Unnecessarily heavy-handed clamp down

Keep calm

The strange case of Mr B’s clearance

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LATEST ISSUE

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Issue : Vol 197, Issue 5018 29 Jan 2026

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Articles

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New Queries: 29 January 2026 Readers’ forum: VAT rules for artwork and margin scheme Readers’ forum: A,B,C,D,E … Readers’ forum: Delayed entry? Readers’ forum: No such thing as a free spa

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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NEWS

Movers & shakers: 29 January 2026 Practice tip: Knowing who your best clients are Professional bodies issue AI guidance Lawyers’ client accounts targeted by government Taxpayers invest less than 4% of salary in pension scheme

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Deadline dates for February 2026

CASES

Decision not to suspend penalties was justified Validity of invoices to support input tax claims Licence to use client list was intangible fixed asset Artificial intelligence must be used with caution Martland is the correct approach to late appeals

MOST POPULAR

This week's opinion: 29 January 2026 Movers & shakers: 29 January 2026 New Queries: 29 January 2026 Readers’ forum: VAT rules for artwork and margin scheme Readers’ forum: A,B,C,D,E …

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