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Redefining residency

VAT treatment of intra-group services.

Green taxes – worth the effort?

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Estates in the course of administration

We’re not sure...

Jessica Bass discusses tackling burnout in the accountancy profession.

Courteous and charming but persistent

Fraudulent activity – wider than we imagine

Judicial review rejected

Traps for the unwary

About turn – or not?

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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

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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This week's opinion: 2 April 2026 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

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