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Comment & Analysis

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This week's opinion: 6 May 2021
Digital transformation must be for everyone
04 May 2021
Fraud and asset tracing against HMRC premium icon
Follow the (tax) money
04 May 2021
Back to basics on the tax treatment of partnerships premium icon
Make it a partnership
04 May 2021
Impact of new trust register regulations on taxable trusts premium icon
What’s next for the trust register? Part 2
04 May 2021
Coding out self assessment balancing payment premium icon
Trust in the balance
04 May 2021
This week's opinion: 29 April 2021
HMRC guidance must be understandable for all
27 Apr 2021
House of Lords’ review of HMRC powers premium icon
Check on powers
27 Apr 2021
Amrolia and the principle of finality premium icon
It’s final – or is it?
27 Apr 2021
When does the reverse charge apply? premium icon
Reverse gear
27 Apr 2021
Tax efficiency of holiday accommodation, glamping and incorporation premium icon
Happy glampers
27 Apr 2021
Implications of the Upper Tribunal decision in the Kaye Adams IR35 case premium icon
You’re not the boss of me
27 Apr 2021
This week's opinion: 22 April 2021
Join us online for the Taxation Awards 
20 Apr 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
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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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