Since 1927 the leading authority on tax law, practice and administration

Comment & Analysis

back pagination icon

Go to page of 460

next pagination icon

SELECT A SUBJECT

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

Unusual recommendation from cabinet minister

I’m asking ‘for a friend’

That’ll be SDLT twice please!

A financial black hole

Too many zeros

Steven Porter and Penny Simmons discuss combatting tax avoidance by umbrella companies.

Time to do away with cliff edges and tapering

A new era of litigation?

Take two

CGT changes in the autumn Budget 2024

Misunderstood and forgotten

Claire Shelemay discusses the CARF and CRS 2 consultation: outcomes, implications and next steps.

Show

12

Results

Go to page of 460

READERS' FORUM premium icon

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

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

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

MOST POPULAR

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

back to top icon