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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

The cost of obtaining a simple tax relief

Post-Brexit uncertainty

Rethinking UK-REITs

Moving on

Does size matter?

Yet another job support scheme

Not there yet

Simple interest

Conversion process

In from the cold

What goes around, comes around.

A lazy mantra

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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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