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 5003, 2 October 2025 Citation Taxation, 2 October 2025, 5 (3) UPDATE INFORMATION This week How much tax is collected from defaulters? News update Deadline dates Take-up of relief remains largely flat Tax investigations into landlords yields £107m Direct recovery of debts programme relaunched Fuel duty in August hits its lowest level in ten years Tax cases Appeal on academic matter struck out Tribunal judge's use of artificial intelligence Prejudice to the taxpayer did not outweigh delay Employees were not on a fixed rate Late registration penalty was appropriate Articles Steering a clear course Giving a FIG A Prudent[ial] balance? Trojan horse of global expansion Q&A Tax tip Out & about Readers’ Forum Build costs VAT Cleaning services Inheritance tax planning New queries.