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A form of regulation in tax marketplace needed

Fresh new data

An introduction to tariffs

Dispute resolved?

TAFR and tougher

Impact of President Trump’s proposed film tariffs.

Careless error correction– what is the law?

Is tax avoidance morally wrong…

What’s in it for us?

Rough tax justice – bizarrely?

Crisping up the feeds

ViDA: Stepping into the digital age

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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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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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