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Comment & Analysis

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This week's opinion: 3 June 2021
Awareness of tax is important for all
01 Jun 2021
OTS’s second report on capital gains tax premium icon
Tackling low awareness
01 Jun 2021
Lifetime gifts and associated operations premium icon
The gift that keeps on … taking
01 Jun 2021
VAT and selling goods in the EU premium icon
Brexit challenges
01 Jun 2021
Final sittings of the public bill committee’s Finance Bill debates premium icon
Fair to all
01 Jun 2021
Student essay: The rationale of using tax measures during the Covid-19 pandemic
The Covid effect
01 Jun 2021
This week's opinion: 27 May 2021
Residential property sales reporting obligation
25 May 2021
Ten years of the disguised remuneration legislation premium icon
Ten years on
25 May 2021
ADR in taxation premium icon
Rediscovering ADR
25 May 2021
Importance of properly documenting CJRS claims premium icon
Review and record
25 May 2021
Company insolvency: no timeout for the tax adviser premium icon
Road to insolvency
25 May 2021
This week's opinion: 20 May 2021
What is mini-umbrella company fraud?
18 May 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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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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