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This week's opinion: 4 February 2021
What is the value of the list of furlough claimants?
02 Feb 2021
Raising standards in the tax advice market premium icon
The tax market
02 Feb 2021
Tax issues relating to options to buy land premium icon
Land deals
02 Feb 2021
Clawback of employee bonuses premium icon
The clawback clause
02 Feb 2021
UK tax on Indian interest income premium icon
A little-known fact
02 Feb 2021
This week's opinion: 28 January 2021
Tax and accounting rules may not suit all traders
26 Jan 2021
Embiricos case and partial closure notes premium icon
Partial confusion
26 Jan 2021
Warshaw and ordinary share capital premium icon
How ordinary?
26 Jan 2021
Half hectare limit for only or main residence relief premium icon
A good plot
26 Jan 2021
Company car leasing arrangements premium icon
What goes around comes around
26 Jan 2021
This week's opinion: 21 January 2021
Operating in the post-Brexit environment
19 Jan 2021
Safeguards against retrospective taxation premium icon
Statutory safeguards
19 Jan 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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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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