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 193, Issue 4936, 16 May 2024 Citation: Taxation, 16 May 2024, 5 (3) UPDATE INFORMATION This week In brief Tax policy can help deliver net zero emissions Crypto investors must keep accurate records Voluntary carbon credits standard rated from September PAYE tax receipts surge in 2023-24 Voluntary office-holders expenses are allowable Tax Cases Fields provide an amenity to the farmhouse No evidence to support claim met BEIS guidelines Narrative on purchase invoices was adequate Agreement did not constitute grant of an option Information request was not proportionate Articles Climbing mount improbable Under the disguise Reflections on demergers Be Prudent[ial]… Tax tip Q&A Q&A Reader's Forum Company car scheme High-income child benefit charge Share purchase Quasi-partnership New queries