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Comment & Analysis

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Meeting the needs of modern tax environment premium icon
Digital landscape
20 Jan 2025
Q&A: Spain tax proposals premium icon
León Fernando Del Canto discusses Spain’s latest real estate policies: the end of the ‘golden visa’.
20 Jan 2025
This week's opinion: 16 January 2025 premium icon

Looking back over ten years

13 Jan 2025
Inheritance tax on private sector businesses premium icon
It’s a private matter
13 Jan 2025
Tolley’s Taxation Awards 2025 premium icon
Genuine kudos
13 Jan 2025
VAT grouping: fixed establishment and protecting the revenue in Barclays premium icon
Barclays: VAT grouping revisited
13 Jan 2025
What is the future for employee car ownership schemes? premium icon
What is the future for employee car ownership schemes, asks Alastair Kendrick.
13 Jan 2025
Embracing e-invoicing premium icon
Embracing e-invoicing
13 Jan 2025
Income tax position of Post Office compensation claims premium icon
Knotty compensation
13 Jan 2025
Q&A: R&D relief disclosures - understanding HMRC guidance. premium icon
John Lewis discusses R&D relief disclosures to avoid penalties and prevent formal HMRC enquiries.
13 Jan 2025
This week's opinion: 9 January 2025 premium icon

Voluntary payments of tax should be encouraged

06 Jan 2025
Review of 2024 premium icon
That was the year that was...
06 Jan 2025
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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 premium icon
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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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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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