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Comment & Analysis

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Freeports and innovation
Hotbeds of innovation?
03 Aug 2021
Keeping up with the fight against tax crime premium icon
Fighting tax crime
03 Aug 2021
Environmentally attractive reward packages post Covid-19 premium icon
Sustainable rewards
03 Aug 2021
UK’s new right to work rules for EEA citizens premium icon
Right to work
03 Aug 2021
This week's opinion: 29 July 2021
National Insurance conundrum
27 Jul 2021
Employment tax implications of the Court of Appeal’s decision in Deliveroo premium icon
When the courts don’t Deliveroo
27 Jul 2021
Reflections on the tax legislation day announcements premium icon
Two steps forward – one step back?
27 Jul 2021
Do the VAT property rules need simplifying? premium icon
If it ain’t broke…
27 Jul 2021
HMRC’s use of FA 2008, Sch 36 notices premium icon
A notice too far?
27 Jul 2021
This week's opinion: 22 July 2021
What are the boundaries of acceptable planning? 
20 Jul 2021
Reflections on HMRC’s report on wealthy taxpayers and their agents premium icon
Wealthy complexities
20 Jul 2021
HMRC delays and how they can be reduced premium icon
Waiting times
20 Jul 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
DEADLINE DATES
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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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