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Comment & Analysis

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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

Cash basis versus accruals basis

Principle and design

Understanding US sales tax as against VAT for European businesses.

Estate duties have always been controversial

Spring Statement: focus on tax fraud

Wind of change

More on punditry services

Psychology of tax

Some thoughts and questions.

HMRC takes too long to close enquiries

Independent approach

Walking through fog

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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

MOST POPULAR

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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