Since 1927 the leading authority on tax law, practice and administration

Neil Warren

Neil Warren CTA(Fellow), ATT is an independent VAT consultant and author who worked for Customs and Excise for 14 years until 1997.

ARTICLES

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Uncharted waters

The angel cometh

Land sale challenges

MTD horror tale

False dawn

Anniversary waltz

Worrying times

Monthly threat?

In the doghouse

All's well

Time for calm

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READERS' FORUM premium icon

Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

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Deadline dates for March 2026

CASES

Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures

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