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Malta – another choice for non-doms

Conflicting advice

Understanding the rise of Spanish tax demands in the UK: legal and procedural considerations.

Big rewards planned for whistleblowers.

Where are we now?

Oliver’s travels

Evasion problem

Property problems

Have you been nudged?

Lloyds Asset Leasing Ltd and 'main purpose’

Sweeping commitments can lead to problems.

Twenty-five years of R&D tax relief

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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

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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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