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This week's opinion: 21 January 2022
Let’s make it simpler to join the ‘tax club’
Technology and the future of the tax profession
Beyond MTD
Implications of the Court of Appeal decision in CRC v Fisher
Lessons from Fisher
10 key reminders to consider ahead of the self-assessment deadline
Ten out of ten
New customs checks from 1 January 2022: What will the impact be?
Papers please!
First sittings of the Finance (No 2) Bill 2021-22 debates
In full view
This week's opinion: 13 January 2022
HMRC’s webchat services put on hold
Does HMRC have too many powers, or not enough?
Adequate powers?
Interaction between multiple dwellings relief and other additional SDLT charges
One per cent muddle
Implications of errors in trust deeds
Make no mistake
VAT issues on the sale of a business and transfers of a going concern
All Greek to me?
Pandora Papers – law vs morality
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READERS'
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Readers’ forum: Regular gifts
Readers’ forum: A bridge too far?
Readers’ forum: Employment-related loan
Readers’ forum: A retirement conundrum
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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