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Fruitful soil

Law trumps all

Bezhan Salehy consider the effect of the tax proposals put forward by the different political parties.

Should different income be taxed at different rates?

Careless conduct and professional advice

Door is ajar

Bienvenue: France’s inpatriates regime

Detective work

Michael Hunt discusses Upham and others v HSBC on film partnership claims.

Impact of artificial intelligence on tax

Hotel La Tour Ltd: Ghost Busting?

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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

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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Deadline dates for March 2026

CASES

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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