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 4969, 23 January 2025 Citation Taxation, 23 January 2025, 5 (3) UPDATE INFORMATION This week Making tax digital – it will go ahead, says minister News update In brief Independent schools' VAT legal challenge fast-tracked January agent update published Proposal to destroy original wills abandoned Delivery drivers latest focus for HMRC Tax cases Event met the charitable objectives Quay wall functioned as plant, not premises Companies had behaved dishonestly HMRC's treatment of appeal was reasonable Taxpayer acted with reasonable care Articles Illuminating returns Osmond and Allen: was HMRC in time? Meticulous forward planning A very significant decision Tax tip Digital landscape Q&A Readers’ Forum A common issue Company shares Online auctions UK supplier New queries.