
Taxation Magazine
This content is unique to LexisNexis
Journal
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 4982, 1 May 2025 Citation Taxation, 1 May 2025, 5 (3) UPDATE INFORMATION This week Nothing new in tax avoidance or evasion News update Deadline dates Agent roles for MTD for income tax explained Use of grouping in the care industry may be avoidance Low value import relief to be reviewed Investigations into businesses last nearly four years AI transformation demands upskilling and leadership Tax cases Devices were an integral part of the transaction Circular flow of funds did not constitute income Insufficient checks led to late paid tax Taxpayer's evidence was unreliable Footpath was part of residential property Articles Digital direction Can we see clearly now? TOMS: The journey continues Holiday business – BPR denied Steps in the right direction? Tax tip Q&A Readers’ Forum Furnished holiday lets Waffling on HMRC clearance Artistic temperament New queries.
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 4982, 1 May 2025 Citation Taxation, 1 May 2025, 5 (3) UPDATE INFORMATION This week Nothing new in tax avoidance or evasion News update Deadline dates Agent roles for MTD for income tax explained Use of grouping in the care industry may be avoidance Low value import relief to be reviewed Investigations into businesses last nearly four years AI transformation demands upskilling and leadership Tax cases Devices were an integral part of the transaction Circular flow of funds did not constitute income Insufficient checks led to late paid tax Taxpayer's evidence was unreliable Footpath was part of residential property Articles Digital direction Can we see clearly now? TOMS: The journey continues Holiday business – BPR denied Steps in the right direction? Tax tip Q&A Readers’ Forum Furnished holiday lets Waffling on HMRC clearance Artistic temperament New queries.
Contributors
Andrew Hubbard | Editor-in-chief |
Allison Plager | Editorial team member |