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Everyone has devoured Christmas lunch and watched the queen’s seasonal message. Before dozing off or indulging in that second glass of port, why not gather family and friends...

Tax – a necessary and fulfilling profession

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A zoom through redundancy pay

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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

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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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