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First-tier Tribunal decision in Syngenta and unallowable purpose
What’s the story?
Gould and the taxation of dividends
Pete Miller analyses the case of Gould
on the taxation of dividends.
Mudan case: The man on the Clapham omnibus
Elizabeth Small considers the stamp
duty land tax repercussions of the
Mudan
case.
Q&A: Payments made under a settlement agreement
Lee Knight discusses payments made under a settlement agreement.
This week's opinion: 19 December 2024
Great weekly team effort to produce
Taxation
More to Christmas than tax returns
A Christmas tale
Festive VAT tips for 2024
Panto time
New ways to tackle non-compliance
New ways to tackle non-compliance
Give the gift of your final hour’s pay this Christmas
Gift of an hour’s pay
Looking for stability in tax policy
In praise of masterful inactivity
Q&A: Stamp duty land tax group relief and bad purpose
Sean Randall discusses stamp duty land tax group relief and bad purpose.
This week's opinion: 12 December 2024
Mammoth task of training 5,000 new employees
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House of Commons rejects Lords’ amendments to salary sacrifice cap
Revenue Scotland consults on electronic communication
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Multi-factor authentication likely to go in live in summer
DEADLINE DATES
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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
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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