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Comment & Analysis

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This week's opinion: 8 October 2020
Whose responsibility is it anyway?
06 Oct 2020
Evaluation of HMRC powers and safeguards premium icon
With great power…
06 Oct 2020
Inheritance tax and pension transfers premium icon
The final chapter
06 Oct 2020
Buying and selling goods from 1 January 2021 premium icon
Goods post-Brexit
06 Oct 2020
Suggestions for future R&D claims premium icon
More research may be needed
06 Oct 2020
This week's opinion: 1 October 2020
Subtleties of the new support scheme 
29 Sep 2020
HMRC nudge letters on undisclosed offshore income premium icon
Any offshore income to declare?
29 Sep 2020
Tax planning for lottery winners premium icon
Dreams of freedom
29 Sep 2020
Gifts with reservation of benefit premium icon
Benefit or bother
29 Sep 2020
Brexit, VAT and Northern Ireland premium icon
VAT paradise
29 Sep 2020
Extended support for businesses affected by coronavirus premium icon
Winter is coming
29 Sep 2020
This week's opinion: 24 September 2020
Taxation awards winners’ special issue
22 Sep 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
DEADLINE DATES
CASES premium icon
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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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