Comment & Analysis

Lack of joined-up thinking means inconsistent treatment of the sale of goodwill

Withdrawal of entrepreneurs’ relief on incorporation has hidden traps for partnerships

How attitudes to avoidance have changed – and an adieu from the author

The inconsistent criteria for completing a self assessment return

The price of late-filed returns and failure to pay tax on time

Capital gains issues for non-residents disposing of UK property

The tatty rules of allowable expenses in respect of let property

Using a UK company to hold personal assets

HMRC’s increased reliance on digital

A tax guide to crowdfunding

What pension-holders aged 55 and over should do ahead of 5 April

A successful leave for judicial review over Mansworth v Jelley