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Labour lifts ban on onshore windfarms
Winds of change
The Upper Tribunal’s decision in HMRC v Burlington Loan Management DAC
To have and to withhold?
Income tax on pension scheme lump sums
Complicated business – part 2
Mainpay UT – Temporary workers – deductibility of subsistence expenses
Workplace permanence
Q&A: Host employers
Karl Leesi and John Williams discusses host employers and ‘personal services’ being ‘made available’.
This week's opinion: 19 September 2024
Apple state aid case: a win-win for Ireland.
Is it time to review the court system for resolving tax disputes?
Justice delayed is justice denied
The motive test in Osmond & Allen in the First-tier Tribunal
What’s the motive? – Part 1
How is the typical tax adviser evolving?
Who’s in the mirror?
Income tax on pensions scheme lump sums
Complicated business
Q&A: UBS v HMRC: who should settle an employee’s tax liability?
Alastair Kendrick discusses a dispute over who should settle an employee’s tax liability on earnings from gilts provided by an employer.
This week: 12 September 2024
There’s a snail in my buildingWhat was your reaction to the widely published story that 15 crates of snails were being kept in an office block in Liverpool in an attempt to show...
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Readers’ forum: Regular gifts
Readers’ forum: A bridge too far?
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Readers’ forum: A retirement conundrum
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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
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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
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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