Comment & Analysis

Does the general anti-abuse rule deserve criticism?

Eight essential tax cases

HMRC powers lack efficacy, say advisers

Tribunals’ inconsistent approach to VAT legislation

The impact of the Liechtenstein disclosure facility’s closure

Is there logic to SDLT anti-avoidance provisions?

A guide to venture capital scheme changes

Ideas for improving the tax system

Treatment of compensation arising from a racial discrimination claim

A new charity campaign will help vulnerable people with their tax

Margaret Hodge’s legacy as chair of the Public Accounts Committee

The new rules for expenses and benefits in kind