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Never-ending spiral of complexity

The fallout

An eye for detail?

Key points The reduction, to £250,000, of profits at which the full rate of corporation tax applies will result in substantial numbers of companies paying 25%. The limits are...

On your bike

Plus ça change plus c’est la même chose

Through the lens of coronavirus

Importance of strong foundations

Taxi for Uber!

The road ahead

This Budget was never going to be full of tax increases for individual taxpayers and indeed it was not, in that there were no income tax rate increases as such. It had been...

Charm and gentle persistence

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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

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

Third slide

Deadline dates for May 2026

CASES

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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