Source Currency: Volume 198, Issue 5043. Citation Taxation, 30 July 2026. This week Principles to guide the new chancellor's tax plans In brief Temporary cut to VAT on household electricity bills Locums may be exempt, confirms HMRC Transfer of shares to EBT was not reasonable Improved third-party data consultation Soar in information requests from overseas tax authorities tax cases Aligners are not dental prostheses Review permits increase to unauthorised payments charge Accommodation had more than a residential purpose Businesses must take steps to understand penalty system Payment was wholly related to termination of employment No demonstrable excuse for failure to pay. Articles The great tax exodus Giving up the ghost Mutuality matters Pulling in the same direction Looking up? Practice tip Q&A Movers & shakers. Readers forum VAT Business property relief Benefits in kind Offshore tax New queries.