December 10, 2025
HMRC to review long-standing Partial Exemption Special Methods: what businesses need to know
In November 2025, HMRC revealed that VAT partial exemption special methods (PESMs) that are ten years or older will be subject to review.
December 8, 2025
Express Brands misses the boat on VAT claim, court rules
In the recent case of Express Brands, the appellant (EB) paid UK VAT incorrectly...
December 5, 2025
CASS 15: Preparing for the new financial services rules – watch our video
Summarising the new CASS 15 rules taking effect from May 2026, and how payments firms and e-money firms should get ready.
December 4, 2025
Client account interest: VAT risk to law firms
HMRC may target law firms who are not considering the interest they may earn on client accounts when calculating their recoverable input VAT.
December 1, 2025
Taxation Readers’ Forum: Inheritance tax, pension withdrawal and gift
Inheritance tax implications of a husband's pension withdrawal and gift to his wife, followed by a gift from his wife to their adult daughter.
December 1, 2025
Enterprise incentives: changes in Autumn Budget 2025 – watch our video
Autumn Budget 2025 included a package of tax changes aimed at supporting investors and...
November 28, 2025
Autumn Budget 2025 and VAT: charities finally allowed to open their Christmas gifts
Imagine tossing away a perfectly good umbrella during a downpour, while someone nearby is...
November 28, 2025
Revised UK VAT grouping rules: could your group be owed a VAT repayment?
If your business is VAT grouped in the UK but has an EU establishment, you could be owed millions in repayments of overpaid VAT.
November 27, 2025
Pensions salary sacrifice: changes from 2029 – watch our video
Major pension reforms around salary sacrifice, announced in the Autumn Budget 2025, will have...
November 26, 2025
Autumn Budget 2025 Analysis
The Autumn Budget 2025 introduces a range of tax increases and policy changes, with...
November 25, 2025
Wine, watches and wishful thinking: UK tax mitigation myths
The facts about tax strategies you may be considering – including leaving the UK, settling trusts, and stockpiling wine and watches.
November 17, 2025
Taxation Readers’ Forum: Inheritance tax and normal expenditure out of income
Writing for Taxation magazine’s Readers’ Forum, BKL private client tax specialist Terry Jordan answers...