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 195, Issue 4968, 16 January 2025 Citation: Taxation, 16 January 2025, 5 (4) UPDATE INFORMATION This week Looking back over ten years News update In brief Reinstate rule to waive interest when no tax is due Cladding work can be zero rated, says HMRC Salary sacrifice schemes favoured by many employers Contracted out R&D decisions final Disclosures of untaxed offshore income jump 22% New look website being trialled by HMRC Tax cases Arguable case for granting of freezing orders Barn conversion was carried out in two stages No liability on sale of capital accounts Salary sacrifice arrangements for expenses Redress payments included taxable interest Foreseeable circumstances were avoidable Articles It's a private matter Genuine kudos Barclays: VAT grouping revisited Who owns the car? Embracing e-invoicing Knotty compensation Tax tip Q&A Readers’ Forum Gifts from income US property Wishes fulfilled Science tuition New queries.