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Personal liability for company’s VAT bill premium icon
Whose liability?
30 Nov 2021
Bilateral information exchange agreements premium icon
The ever-growing dark web
30 Nov 2021
This week's opinion: 25 November 2021
The best and worst of human nature
23 Nov 2021
Budget proposal to level up pensions tax relief for low earners premium icon
A sigh of relief?
23 Nov 2021
Indian mutual funds and UK taxation premium icon
Little-known problem
23 Nov 2021
Additions in exit charges in the first ten years in relevant property trusts premium icon
Additional problems
23 Nov 2021
Review of the Tenconi and Wardle tribunal decisions concerning entrepreneurs’ relief premium icon
Throwing more light on BADR
23 Nov 2021
Options for companies affected by the ban on R&D tax credits for overseas costs premium icon
Bringing R&D home
23 Nov 2021
This week's opinion: 18 November 2021
Retrospection is the wrong approach here.
16 Nov 2021
Impact of digitalisation on smaller businesses premium icon
Pause for good
16 Nov 2021
Importance of the commercial use of woodlands premium icon
Walk in the woods
16 Nov 2021
Review of the remittance basis for non-domiciles premium icon
Spotlight on the remittance basis
16 Nov 2021
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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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