Issue : Vol 195, Issue 4975

Economic benefit may not be all that it seems

Charity fundraising

Moonstruck madness

Is there a smoking gun?

Is this the bench(mark)?

The recent Court of Appeal (CoA) decision in A Taxpayer v HMRC [2025] EWCA Civ 106 is the first case to consider the statutory residence test (SRT) contained in FA 2013, Sch 45. The case does...

Readers comment on recent articles.

The statutory residence test

Horse and cart

Company structure

Valuation of land

Garage rentals

Does re-imbursement of repair costs include VAT? As a non-specialist contributor to Taxation magazine, I would like to pose a question. It seems to be accepted practice that re-imbursement of vehicle...

The number of small and medium sized businesses who are considering laying off staff as a result of the imminent increases to employer National Insurance and the national living wage has shot up by 8%...

Arrangements involving transfers of amounts into employee trusts to reduce inheritance tax were not reasonable courses of action, the general anti-abuse rule (GAAR) advisory panel has concluded. Here,...