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Are we on the right path?

The First-tier Tribunal decision in The Vaccine Research Ltd Partnership and another.

HMRC has published a package of tax and customs administration and simplification measures aimed at reducing administrative burdens. It includes new consultations, consultation outcomes, calls for evidence, announcements and other documents.

Nothing new in tax avoidance or evasion.

Digital direction

Can we see clearly now?

TOMS: The journey continues

Holiday business – BPR denied

Steps in the right direction?

HMRC's revised policy on the tax treatment of double cab pick-ups.

No doubt that MTD for IT will start in 2026

A solution in search of a problem?

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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

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

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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

DEADLINE DATES

Deadline dates for March 2026

CASES

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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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Comment & Analysis

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Deadline dates for March 2026