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Comment & Analysis

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Annual investment allowance reduction premium icon
Don’t miss out
24 Nov 2020
VAT and corporate finance services premium icon
Ensuring a good deal
24 Nov 2020
This week's opinion: 19 November 2020
Influence of the structure of the tax system
17 Nov 2020
OTS first report on capital gains tax premium icon
Simplifying by design
17 Nov 2020
Taxation of SEISS grants premium icon
The devil in the detail
17 Nov 2020
Property income and loan interest deductions premium icon
Annoying algorithms
17 Nov 2020
Post-Brexit VAT rules for services premium icon
Is there a better way?
17 Nov 2020
This week's opinion: 12 November 2020
What do statistics really tell us?
10 Nov 2020
The Office of Tax Simplification Review of Claims and Elections premium icon
Making a claim
10 Nov 2020
SDLT and multiple dwellings relief premium icon
Matter of multiplication
10 Nov 2020
Post-pandemic corporate criminal tax evasion offences and investigations in the post-pandemic economy premium icon
Time for a spring clean
10 Nov 2020
High income child benefit charge and reasonable excuse premium icon
What is fair?
10 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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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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