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Comment & Analysis

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End of the patent box grandfathering rules premium icon
Patent reborn
06 Jul 2021
This week's opinion: 1 July 2021
Tax avoidance is still here but is less prevalent 
29 Jun 2021
Low corporation tax bills may not be all they seem premium icon
Boy who cried wolf
29 Jun 2021
VAT rate of electricity for electric vehicles premium icon
Electric shocker
29 Jun 2021
Tax and farming arrangements premium icon
Farming arrangements
29 Jun 2021
Importance of dealing with enquiries correctly premium icon
Taking a bite out of the Revenue!
29 Jun 2021
A gentle nudge on overseas assets premium icon
A gentle nudge
29 Jun 2021
This week's opinion: 24 June 2021
HMRC must show it targets the ‘big boys’
22 Jun 2021
Only or main residence relief and divorce after the OTS’s second CGT report premium icon
For the few, not for the many
22 Jun 2021
Super deduction and property investors premium icon
Property fit-out bonanza
22 Jun 2021
Fitting together the intermediaries legislation premium icon
The man in the middle…
22 Jun 2021
Resilience of tax professionals premium icon
There will be cakes
22 Jun 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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