Since 1927, Taxation magazine has been the leading authority on UK tax law, practice and administration. Published weekly, it provides an update on recent developments in taxation, in-depth articles by leading tax practitioners on topical subjects, case reports, practical points from conferences, and a readers' forum.

The articles are chosen by the journal editor on a weekly basis and are taken from any of the sections of the printed journal including News, Features and Readers' Forum.

Print ISSN: 0040-0149

SOURCE CURRENCY Volume 196, Issue 4993, 17 July 2025 Citation Taxation, 17 July 2025, 5 (3) UPDATE INFORMATION This week Fraudulent activity – wider than we imagine News update In brief Data analytics will help reduce fraud Paying tax a problem for many small businesses Hike in number of REITs breaching tax rules Fourteen arrested in phishing attack raids Surge in transfer pricing tax demands but fines slump Tax cases Intra-group services are a single supply Conditions for business investment relief failed Discovery provisions apply to unauthorised payment charges Assessment for input tax errors was out of time Late appeal against assessments allowed Articles Judicial review rejected Traps for the unwary About turn – or not? Is our house a home? Practice tip Q&A Readers’ Forum Crypto client Family company Pension scheme Selling goods New queries.