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 5001, 18 September 2025 Citation Taxation, 18 September 2025, 5 (3) UPDATE INFORMATION This week When it comes to tax policy nothing is off the table News update In brief Voluntary repayment scheme launched One corporate criminal offence charge under way Draft legislation may have unintended consequences HMRC software would undermine third-party offerings Importance of consultation before changing system Tax cases Intra-group fees are liable to VAT Call to Child Benefit Office was notice of liability Reasonable excuse for late VAT payment Weak grounds for a late appeal Hallway should be considered communal Articles High wire act Inheritance tax Time to claim? Gone but not forgotten Stress on pensions Q&A Feedback Tax tip Readers’ Forum Employed in the EU Unincorporated association Charitable VAT Gift with reservation New queries.