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

Adam Cutler and Aarti Vekaria discuss the VAT treatment of cladding remediation.

Sharp exchange needs toning down

Steps for success

Statesmen’s set-ups

Heavy responsibilities

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

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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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