Taxation Magazine

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Journal

Source Currency: Volume 197, Issue 5024. Citation: Taxation, 11 March 2026, 5 (3). This week MTD – initial pain but long-term opportunities News Update In brief Spring forecast – as you were Minor input tax errors could be waived Complaints about HMRC surge to five-year high Judicial review challenging VAT on school fees fails Tax cases Option to tax a property when it was sold Deliberate behaviour is a subjective test Transferors of property were trustees, not partners Anti-avoidance assessments issued too late Towpath did not form part of property Articles Normal wisdom Untangling mismatches Clarity is vital Feedback A Wild ride Tax tip Q&A In memoriam: Richard Todd Reader's Forum VAT International – pension lump sums VAT Capital gains tax New queries.

Contributors

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