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Comment & Analysis

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Q&A: Abolition of the non-dom regime premium icon
James Brockhurst discusses the update on the abolition of the non-dom regime.
13 Aug 2024
This week's opinion: 15 August 2024 premium icon
The ‘wild west’ of R&D claims
12 Aug 2024
Raising taxes – the challenges of curbing allowances and reliefs premium icon
Raising taxes
12 Aug 2024
Interaction between business relief and agricultural property relief premium icon
A rural idyll – under threat?
12 Aug 2024
Unallowable purpose and corporate groups premium icon
Unallowable purpose
12 Aug 2024
When does a partnership share just become an asset? premium icon
Understanding is all
12 Aug 2024
This week's opinion: 8 August 2024
Last chance to rethink making tax digital
05 Aug 2024
Open letter to the chancellor of the exchequer Rachel Reeves premium icon
Making tax digital – time to stop
05 Aug 2024
Estoppel and Telent Technology Services premium icon
Estop’s Fables
05 Aug 2024
LITRG – past, present and future premium icon
Past, present and future
05 Aug 2024
Making a VAT claim from both HMRC and overseas tax authorities premium icon
Weighing up the odds
05 Aug 2024
Q&A: VAT treatment changes on income earned by private schools premium icon
Jonathan Main discusses the clarity on the changes to the VAT treatment of income earned by private schools.
05 Aug 2024
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READERS' FORUM premium icon
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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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NEWS premium icon
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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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CASES premium icon
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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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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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