Comment & Analysis

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A few weeks ago, the smoke signals from the Treasury suggested that the chancellor would have nothing to say today about tax. By the beginning of this week, it seemed that...

A genuine offer of assistance or a scam?

Tax is taxing

Transferring the benefit

Good influence?

Employee vouchers uncertainty

Time for a more joined-up approach in government

Moving with the times

It’s all in the papers

Focus, please

Time is short

The art of effective communication

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Readers’ forum: Regular gifts Readers’ forum: A bridge too far? Readers’ forum: Employment-related loan Readers’ forum: A retirement conundrum New Queries: 2 April 2026

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NEWS

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House of Commons rejects Lords’ amendments to salary sacrifice cap Revenue Scotland consults on electronic communication Taxation of stablecoins in focus Scotland’s tax system is progressive but complex Multi-factor authentication likely to go in live in summer

DEADLINE DATES

Deadline dates for May 2026

CASES

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Sporadic gifts do not qualify for exemption Companies were not trading by the EIS deadline Focus must be on character of property at effective date HMRC correct to disapply option to tax election No jurisdiction to reduce assessment

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Comment & Analysis

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Deadline dates for May 2026