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Admin
Avoidance
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International
Investigations
Investments
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Taxation of indirect transfers
A sticky wicket
Emerging structuring trends in global family office investment
Family offices in a changing regime – 3
HMRC’s ICTS: A new compliance burden or a better risk assessment?
Transferring the burden?
Scottish council tax reform – what’s proposed?
Fair outcome for all?
Working abroad without telling head office: the UK tax fallout
The silent relocator
HMRC’s consultation into the taxation of US LLCs – why it matters and who is affected
Pulling in the same direction
Foreign income and gains: internationally mobile individuals
The FIG factor
Relocating from the UK: Why the Channel Islands are gaining attention after non-dom reform
Wish you were here?
VAT registration and place of supply rules for entertainers
That’s entertainment
The new Scottish parliament: polling and tax priorities
Spreading the word
Behind the scenes at the Scottish Fiscal Commission
It’s a commissioner’s life...
Scottish Budget 2026 – setting the scene for further devolution
Further devolution ahead?
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
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Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function
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This week's opinion: 5 November 2026
First thoughts on the 2026 Budget
Suspended penalties for careless behaviour
Rollover relief quirks
VAT fund management guidelines