Issue : Vol 197, Issue 5020

True tax transparency seems no closer

Clear view

A tale of two approaches

When AI becomes the checkout

The pendulum swings again

And so it begins

The Upper Tribunal rules in favour of the taxpayer in Mark Glenn Ltd.

EIS

NI employment allowance

International pension tax

Capital loss

Is speaker fee at company event classed as entertaining? A client is planning to hold a big event to celebrate a successful year’s trading and will be arranging a night of free food and drink...

HMRC is writing to taxpayers who will have to sign up to making tax digital (MTD) for income tax from April 2026 based on the information included in their 2024-25 self-assessment tax return, the...

HMRC received 11,489,825 self-assessment tax returns for the 2024-25 tax year by the Saturday 31 January deadline. This figure includes expected and voluntary returns as well as late registrations....

The number of investigations into underpaid inheritance tax (IHT) rose from 3,793 to 3,977 over 2024-25, netting HMRC an additional £246m, according to a response from a freedom of information...