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Comment & Analysis

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HMRC targets enablers of tax evasion premium icon
Target on enablers
12 Oct 2021
The unsatisfactory case of the taxman and the taxpayer premium icon
Room 101 – visit two
12 Oct 2021
Tax implications of sweat equity premium icon
Working up a sweat
12 Oct 2021
Tax issues for transfers in and out of UK trusts premium icon
Comings and goings
12 Oct 2021
Are new dwelling conversions zero-rated for VAT? premium icon
Don’t get caught out!
12 Oct 2021
This week's opinion: 7 October 2021
Lessons from the Covid support schemes
05 Oct 2021
Time for a proper review of the MTD proposals
Pause for thought
05 Oct 2021
Impact of the main rate of corporation tax for companies and their owners premium icon
Rate rise
05 Oct 2021
Application of business asset disposal relief to sales of land premium icon
Farming for relief?
05 Oct 2021
Introduction of continuous transaction controls for VAT data premium icon
It’s the journey, not the destination
05 Oct 2021
This week's opinion: 30 September 2021
Delaying making tax digital was inevitable
28 Sep 2021
VAT treatment of dilapidation payments premium icon
Shifting sands
28 Sep 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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