Source Currency: Volume 196, Issue 5013. Citation: Taxation, 11 December 2025, 5 (4). This week Registration of tax advisers legislation is workable News update In brief VAT receipts surge again in 2024-25 New advisory fuel rates from December Festive period reporting in real time Removal of milk exemption from levy introduces complexity HMRC crackdown on large EU businesses intensifies Penalties for late filed returns set to double Effectiveness of tax support for entrepreneurs Tax cases Effectiveness of tax support for entrepreneurs Annexe was viable as a single dwelling Claimant was not self-employed Mixed use rates apply to country estate Taxpayer's behaviour was unreasonable Articles New dawn? A Scottish viewpoint Unexpected changes Welcome stability Widening the net Putting a lid on it Practice tip Readers’ Forum De minimis rules NIC VAT disbursement or recharge How many sole trades? New queries.