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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

Is the correct tax being paid?

Do as I say, not as I do

Is the penalty review system flawed?

A question of timing

An inspector calls

Amor España

Matter of perspective

Discretion is the better part of valour

Initial impressions

The new abroad?

Bring up the plastic

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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

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

Third slide

Deadline dates for May 2026

CASES

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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