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

Business disposal relief – here to stay?It’s pretty obvious that there will be changes to capital gains tax in the Budget – the key question for most readers will...

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Taxing times for schools

Tackling the tax gap

A lay view of HMRC: a sequel

Miles Dean discusses the workings and benefits of the Italian tax regime.

Benefit of a designated HMRC contact

Tax statutes: a guide for the perplexed

Between a rock and a hard place

No way to run a tax system

From local to global

David Whiscombe discusses the scope of Finance Act 2020, s 103 in light of Marano.

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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

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Deadline dates for March 2026

CASES

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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

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Comment & Analysis

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Deadline dates for March 2026