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What of the R&D claims by football clubs?

Conjuring up a tax advantage? – part 2

TOMS in distress

Filing your claims

And then it was over

In Ashley v HMRC [2025] EWHC 134 (KB), Mike Ashley brought a claim against HMRC arising from an alleged breach of his data protection rights following the making of a tax...

Value of linking e-invoicing to real-time reporting

Conjuring up a tax advantage? – part 1

Death and taxes

Business as usual

Need to know

Court of Appeal decision in CRC v BlueCrest Capital Management (UK) LLP

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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

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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

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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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Comment & Analysis

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Deadline dates for May 2026