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 4981, 17 April 2025 Citation Taxation, 17 April 2025, 5 (4) UPDATE INFORMATION This week No doubt that MTD for IT will start in 2026 News update In brief New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on 'mega projects' Savers must act now to avoid penalties Tax cases No breach of fiscal neutrality Annex provided self-sufficient accommodation Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown Articles A solution in search of a problem? Tricky navigation Losses denied Temporary easement Tax tip Q&A Feedback Movers & shakers Readers’ Forum Offshore life policy Non-resident settlor Company liquidation Change of building use New queries.