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Autumn Budget 2021 – some initial impressions premium icon
In normal times (remember them?) the introduction of a brand-new tax to fund health and social care would have formed the centre-piece of a Budget...
27 Oct 2021
This week's opinion: 28 October 2021
Surprisingly smooth process
25 Oct 2021
Review of the IFS report on the UK’s tax tribunals premium icon
Tribunal in review
25 Oct 2021
Mutuality of obligation and control after Professional Game Match Officials Ltd premium icon
MoO-ve over ref!
25 Oct 2021
Employer of record structures for overseas workers premium icon
Cutting through the red tape
25 Oct 2021
Insolvency and family companies premium icon
Actors’ adviser fails to act on advice
25 Oct 2021
This week's opinion: 21 October 2021
Achieving the right balance with share schemes
19 Oct 2021
The settlement opportunity for members of Eclipse Film LLP premium icon
Eclipsing the LSS
19 Oct 2021
Tax advantaged share schemes record a ten-year high premium icon
Share scheme revolution
19 Oct 2021
The First-tier and Upper Tribunal decisions in Murphy premium icon
Reductio ad absurdum
19 Oct 2021
The new regulations for MTD – what has changed premium icon
The gift of time
19 Oct 2021
This week's opinion: 14 October 2021
Serious and informed reporting required
12 Oct 2021
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READERS' FORUM premium icon
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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 premium icon
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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
CASES premium icon
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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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