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Two numbers caught my attention this week: nine and four million. First nine. That is the number of people currently within the making tax digital pilot for income tax. To be fair...

A drive on the wild side

A fragile state: Part 2

Strong roots

The right balance

Significance of the 31 January deadline

Happy motoring

Input tax shocker

The homecoming

A fragile state: Part 1

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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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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

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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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Deadline dates for May 2026