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Budget/Finance Act

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Tax complexity – looking at the wrong end of the glass premium icon
The wrong end of the glass
20 Jul 2026
Readers’ forum: Financial compensation premium icon
Capital gains tax
18 May 2026
Final coverage of the Finance (No 2) Bill debates premium icon
The final countdown
23 Mar 2026
Fourth sitting of the Public Bill Committee debates on the Finance (No 2) Bill premium icon
A Wild ride
09 Mar 2026
Behind the scenes at the Scottish Fiscal Commission premium icon
It’s a commissioner’s life...
02 Mar 2026
Tax Awareness Week premium icon
The importance of being tax aware
23 Feb 2026
More from the Public Bill Committee’s debates of the Finance (No 2) Bill premium icon
Settling in
16 Feb 2026
Budget changes relating to vehicles premium icon
Happy motoring?
15 Dec 2025
Budget 2025: inheritance tax changes premium icon
Slight sweetener
15 Dec 2025
Budget 2025: The mounting pressure on vulnerable taxpayers premium icon
Pressure cooker of taxes
15 Dec 2025
2025 UK Budget – A Scottish perspective premium icon
A Scottish viewpoint
08 Dec 2025
First sitting of the Public Bill Committee’s debates on the Finance Bill premium icon
New but the same
10 Feb 2025
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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