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Comment & Analysis

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Charitable giving and tax reliefs for individuals premium icon
Charitable donations: Part 1
05 Apr 2022
Temporary extended loss carry back rules premium icon
Special losses
05 Apr 2022
Why tax makes venture capital trusts an investment worth considering premium icon
Tax ventures
05 Apr 2022
What’s new for 2022 in payroll premium icon
What’s new in payroll
05 Apr 2022
Import duty and VAT trap premium icon
Cautionary tale
05 Apr 2022
This week's opinion: 31 March 2022
Taxation Awards shortlist revealed
29 Mar 2022
Overview of the chancellor’s 2022 Spring Statement premium icon
Step into the Spring Statement
29 Mar 2022
Company purchase of own shares premium icon
Differing views
29 Mar 2022
Taxation Awards 2022: overcoming adversity
Overcoming adversity
29 Mar 2022
Reduced social charge for UK residents selling their French second home premium icon
Volte face
29 Mar 2022
HMRC criminal investigation disclosure powers premium icon
The skinny on production orders
29 Mar 2022
Spring Statement 2022 - initial thoughts premium icon
A few weeks ago, the smoke signals from the Treasury suggested that the chancellor would have nothing to say today about tax. By the beginning of this week, it seemed that...
23 Mar 2022
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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026
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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded
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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings
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