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Moving the goalposts again

Paul Smith discusses business premises renovation allowances and what we should expect next.

Making tax digital – it will go ahead, says minister

Illuminating returns

Osmond and Allen: was HMRC in time?

Meticulous forward planning

A very significant decision

Digital landscape

León Fernando Del Canto discusses Spain’s latest real estate policies: the end of the ‘golden visa’.

Looking back over ten years

It’s a private matter

Genuine kudos

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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

Third slide

Deadline dates for March 2026

CASES

Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

MOST POPULAR

Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures

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