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Comment & Analysis

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Exit taxes on corporate relocation
Corporate closedown
08 Dec 2020
Employee ownership trusts premium icon
Envisage employee engagement
08 Dec 2020
Virtual First-tier Tribunal hearings premium icon
Virtually there
08 Dec 2020
Theft or understated profits? premium icon
Inaccurate accounts
08 Dec 2020
This week's opinion: 3 December 2020
Attempt to control the way schemes are marketed
01 Dec 2020
Should the UK have a wealth tax? premium icon
Wealth tax – worth the hassle?
01 Dec 2020
Reporting the disposal of residential property premium icon
Remember the deadline
01 Dec 2020
Problems with partnerships and stamp duty land tax premium icon
Connected complexity
01 Dec 2020
Customs duties after Brexit premium icon
Doing your duty
01 Dec 2020
This week's opinion: 26 November 2020
The right to employ an agent is important
24 Nov 2020
Danger of conflating tax and morality
Render unto Caesar…
24 Nov 2020
Statutory sick pay update premium icon
Calling in sick
24 Nov 2020
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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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