Taxation Magazine

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Journal

Source Currency: Volume 197, Issue 5039. Citation Taxation, 2 July 2026, 5 (3). This week Shop early for Christmas! News update Deadline dates Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for SA taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt Tax cases Conforming interpretation of EU law was correct Client relationships do not constitute goodwill No reasonable excuse for submitting five returns late Reasonable to take advice from tax promoter Marketed floorplan preferred over taxpayer's Articles A lifetime of flexibility Keep on top of compliance Wish you were here? Schrödinger's taxpayer Q&A Tax tip Out & about Readers’ Forum VAT Capital gains tax Income tax Self assessment New queries.

Contributors

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