Comment & Analysis

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Adam Grannell and Matthew Todd discuss the CGT penalty warning for one-off transactions.

Why a statutory employment test?

It’s time to invest in tax technologists

Paving the path to the patent box.

Meeting points

John Shallcross discusses the Suterwalla case for stamp duty land tax on mixed property where the buyer granted a lease.

Sir Stephen Oliver’s musical prowess and professional achievements were impressive – and just a small part of what made him a great man and an asset to the tax profession.

Hasta la vista, taxpayers

Single or multiple?

Enablers in sight

Putting things right?

On the straight and narrow

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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

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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

DEADLINE DATES

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