Comment & Analysis

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

No room for inaccuracies

Robert Salter discusses Autumn Budget 2024.

Budget summary

Discretion is the better part of valour

The state of tax administration

Tied up in knots

London Tax Network Tax Conference 2024Date: 25 September 2024 Location: Arundel House, London Reported by: Richard Curtis Morning session speakers: Kevin Offer, Hardwick and...

Just reward

Melissa Thomas discusses the tax considerations for long-term cruise passengers.

Pragmatism is the way forward for tax.

My claim for your tax bill

Legal costs – deductible or not?

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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

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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

DEADLINE DATES

Deadline dates for May 2026

CASES

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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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Comment & Analysis

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Deadline dates for May 2026