Political tax announcements 16 October 2026 Last year’s pre-Budget process of kite-flying was widely condemned but at least it had the benefit of allowing silly ideas to be put out there in good time for them to be shot down before becoming government policy. Why the...
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Consultation: is tax a special case?
2 October 2026 In a letter dated 7 September 2026 the Chancellor of the Exchequer, the First Secretary of State and the Attorney General wrote to their ministerial colleagues saying, among other things, that from now on consultation should no longer be a first step...
HMRC to sign up income taxpayers to MTD
18 September 2026 Taxpayers with self-employment or property income in excess of £50,000 in the year to 5 April 2025 need to be signed up to Making Tax Digital for Income Tax Self-Assessment (MTD) with effect from 6 April 2026. They need to make quarterly returns of...
Unexpected tax consequences (again)
4 September 2026 This blog has often commented on the unlikely ways in which tax intrudes itself into the conversation. Several years ago, we asked who actually pays VAT and more recently we wondered why tax was being imposed in a way that appeared to go against the...
Tax Update 2026
Tax Update 2026 10 July 2026 23 June was “Tax Update 2026” day, when HMRC published its latest plans for making its tax collection systems more efficient. As with the general trend these days, that involved a number of proposals for passing responsibility from HMRC...
The bad old days of reasonable excuse
26 June 2026 In 2018, in a case called Perrin v HMRC, the Upper Tribunal set out straightforward steps for tribunals to follow when deciding whether a taxpayer has a “reasonable excuse”. There is a reasonable excuse defence to various penalties and it is commonly...
Perils of VAT in the digital age
12 June 2026 Full disclosure: in order to tell this story we are having to make a number of assumptions that have not been definitively proved to be true. The tribunal that adjudicated on the matter specifically stated that allegations made by the taxpayer were no...
The MTD Marathon LIVE – a review
The MTD Marathon - a race to the finish or a step too far? When Tom Bickle, my partner in Accountants Therapy crime, called me and said “I’ve had an idea” I...
Vat and Food – not again
VAT and food – not again! 29 May 2026 Credit where credit’s due: this is a story about HMRC trying to do the right thing and being thwarted. Why? Because it’s VAT on food, of course. We all know that VAT on food is extremely complicated at the level of individual...
Mega wealth tax on its way
Mega wealth tax on its way 15 May 2026 The political situation could hardly be more fluid but it’s not controversial to predict that Keir Starmer’s days as Prime Minister are numbered. Alternative candidates are coming forward and they have Labour Party members only...
VAT and public charging – reaction
1 May 2026 We recently reported that a tribunal has come down in favour of public charging being subject to VAT at 5%, not 20% (as maintained by HMRC). We suggested that HMRC would be unwise to appeal against that decision but it has now decided to do so. Here are...
Recurring Tax Issues
17 April 2026 The OECD thinks the UK tax system is too complicated (no, really?) and that VAT reliefs are complicated and regressive. Has it been reading this blog? Here are three recurring issues that cast doubt on our ability to improve. Windfall tax In May 2022 we...
