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 4978, 27 March 2025 Citation Taxation, 27 March 2025, 5 (3) UPDATE INFORMATION This week HMRC takes too long to close enquiries News update In brief Key problems must be solved before making tax digital is implemented, warns ICAEW Informal money transfer businesses to register Professionals expect access to AI tools Patent box relief awareness remains low New service for authorised corporate service providers Tax cases Preliminary studies were qualifying costs Too late to reinstate appeal Hypothetical contract was one of employment Setting repayment against next return fails to avoid penalty Holiday let business amounted to holding of investments Articles Independent approach Walking through fog Malta – another choice for non-doms Conflicting advice Practice tip Q&A Movers & shakers Readers’ Forum Vehicle repairs Foskett Panel review Family investment company Donations and legacies New queries.