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Comment & Analysis

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Meeting points: CIOT's Autumn Residential Conference 2024 premium icon

Meeting points

21 Oct 2024
Tackling tax evasion among small businesses premium icon
Is HMRC doing enough?
21 Oct 2024
IRS tax system needs updating premium icon
Overcomplex
21 Oct 2024
Q&A: Hill v HMRC premium icon
Adam Craggs discusses the Hill v HMRC case about learning the hard way to properly question professional advice.
21 Oct 2024
This week's opinion: 17 October 2024 premium icon
Security and ease of access – tricky balance
14 Oct 2024
Is paying tax the right thing to do? premium icon
Is paying tax the right thing to do?
14 Oct 2024
Business property relief: reform on the horizon? premium icon
Shake-up ahead?
14 Oct 2024
Navigating the basics of the statutory residence test premium icon
Leaving the UK for work?
14 Oct 2024
Evolving role of the farm mobile staycations post FHL demise premium icon
Farm stay
14 Oct 2024
Business asset disposal relief - have we seen the end of it? premium icon
Putting the ‘bad’ into BAD relief
14 Oct 2024
Q&A: Impact of HMRC’s new transfer pricing guidelines premium icon
Paul Sutton discusses the Impact of HMRC’s new transfer pricing guidelines.
14 Oct 2024
Q&A: Contract law position in VAT planning premium icon
Ciaran McGee discusses the practical implications of the UT decision in TalkTalk.
08 Oct 2024
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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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