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Comment & Analysis

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Tax obligations of contractors in the construction industry scheme premium icon
Heavy responsibilities
27 Jan 2025
Moving the goalposts … again premium icon
Moving the goalposts again
27 Jan 2025
Q&A: Business premises renovation allowances premium icon
Paul Smith discusses business premises renovation allowances and what we should expect next.
27 Jan 2025
This week's opinion: 23 January 2025 premium icon

Making tax digital – it will go ahead, says minister

20 Jan 2025
Using the tax return for tax planning premium icon
Illuminating returns
20 Jan 2025
Osmond and Allen 2: Was HMRC in time? premium icon
Osmond and Allen: was HMRC in time?
20 Jan 2025
Farm lifetime transfers after the budget premium icon
Meticulous forward planning
20 Jan 2025
Midlands Partnership University NHS Foundation Trust v CRC premium icon
A very significant decision
20 Jan 2025
Meeting the needs of modern tax environment premium icon
Digital landscape
20 Jan 2025
Q&A: Spain tax proposals premium icon
León Fernando Del Canto discusses Spain’s latest real estate policies: the end of the ‘golden visa’.
20 Jan 2025
This week's opinion: 16 January 2025 premium icon

Looking back over ten years

13 Jan 2025
Inheritance tax on private sector businesses premium icon
It’s a private matter
13 Jan 2025
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Readers’ forum: I’m gonna sit right down and write myself a letter Readers’ forum: Trade or no trade? Readers’ forum: Did change of legal entity create option to tax problem? Readers’ forum: Personal or business? New queries: 18 December 2025
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Taxpayers spent 558 years on HMRC phone lines in 2024-25 Budget changes will discourage investment in VCTs Post Skandia VAT grouping rules revised MPs to scrutinise the Office for Budget Responsibility Finalists revealed in competition to close the tax gap
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Full decision required before further appeal possible No advance in science or technology Closure notice does not apply loan charge Correction of output tax overpayment too late Goodwill was not newly created
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This week's opinion: 18 December 2025 Taxpayers spent 558 years on HMRC phone lines in 2024-25 Budget changes will discourage investment in VCTs Post Skandia VAT grouping rules revised MPs to scrutinise the Office for Budget Responsibility
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