Taxation Magazine

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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

Volume 192, Issue 4915, 30 November 2023
Citation: Taxation, 30 November 2023, 5 (3)


This week
No rabbits from the chancellor's hat

News update
In brief
National minimum wage rates increased
Fiscal drag dampens effect of National Insurance cuts
Full expensing made permanent
New advisory fuel rates from December

Tax Cases
Shareholders were not the transferors of assets
Attribution of marketing expenditure
Amended claims are not new claims
Properties were lived in as main residence
Assessments stand but not penalties

Read the small print
Positive move
How big is a whole?
Wedding plans
Tax tip
Movers & shakers

Reader's Forum
TCGA 1992, s 125
Builder Bob
PAYE underpayment
VAT pitfalls
New queries


Andrew Hubbard  Editor-in-chief
 Allison Plager Editorial team member