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David Treitel
David Treitel
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David Walker
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David Ward
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David Whiscombe
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David Whitmer
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David Williams
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Davina Boodnah
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Dawn Joughin
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Dawn Nicholson
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Dawn Rampal
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Dawn Register
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Dean Chamberlain
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Dean Wootten
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Debbie Bray
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Deborah Parks-Green
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Declan O’Connell
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Readers’ forum: Have we made partial exemption errors? Readers’ forum: Foreign employer Readers’ forum: Should we raise a glass to HMRC at the Christmas bash? Readers’ forum: Portfolio career New queries: 11 December 2025
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VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies
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Annexe was viable as a single dwelling No reasonable excuse for submitting late returns Claimant was not self-employed Mixed use rates apply to country estate Taxpayer’s behaviour was unreasonable
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This week's opinion: 11 December 2025 VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity
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