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Making use of inheritance tax gift exemptions premium icon
Act now!
28 Sep 2021
Prepare for a flood of CJRS fraud enquiries as furlough finishes premium icon
Beware the flood!
28 Sep 2021
Finding the correct flat rate scheme category premium icon
Flat rate challenges
28 Sep 2021
This week's opinion: 23 September 2021
Concept of avoidance is at odds with reality
21 Sep 2021
Traps within the Covid-19 modifications to the SRT premium icon
Legislating in a vacuum
21 Sep 2021
Are cereal bars cakes or confectionary? premium icon
Having your cake and eating it
21 Sep 2021
Repurposing farm buildings into holiday accommodation premium icon
Farming property transformation
21 Sep 2021
Tax implications of working from home while abroad premium icon
Home and away
21 Sep 2021
This week's opinion: 16 September 2021
Eclipse deal is a victory for common sense
14 Sep 2021
Transfer pricing issues in the changing global tax climate premium icon
Global challenges
14 Sep 2021
Key current issues for private client advisers in autumn 2021 premium icon
Autumnal collection
14 Sep 2021
Complexity of CIS shown in tribunal decisions premium icon
CIS complexity
14 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
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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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