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Comment & Analysis

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Tips on entering the Taxation Awards premium icon
The perfect entry
10 Feb 2025
First sitting of the Public Bill Committee’s debates on the Finance Bill premium icon
New but the same
10 Feb 2025
Q&A: JTC Employer Solutions Trustee Ltd and others v William Garnett and another premium icon
James Le Gallais and Cécile Perrault discuss a decision that considers the availability of rescission concerning sub-trusts within an EBT.
10 Feb 2025
Employment tribunal decision on IR35 and employer National Insurance premium icon
Unlawful deductions
04 Feb 2025
Boarding services provision in independent schools premium icon
VAT landscape for private schools
04 Feb 2025
Osmond and Allen 3: the other issues premium icon
Osmond and Allen: the other issues
04 Feb 2025
Scottish Budget 2025-26 premium icon
An increasingly complex landscape
04 Feb 2025
This week's opinion: 6 February 2025 premium icon
Mentors – an invaluable influence for many
03 Feb 2025
Q&A: HMRC confirms VAT policy on cladding remediation premium icon
Adam Cutler and Aarti Vekaria discuss the VAT treatment of cladding remediation.
03 Feb 2025
This week's opinion: 30 January 2025 premium icon

Sharp exchange needs toning down

27 Jan 2025
Tackling HMRC’s customer service challenge premium icon
Steps for success
27 Jan 2025
What is a private office? premium icon
Statesmen’s set-ups
27 Jan 2025
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Readers’ forum: VAT and Indian tax challenge Readers’ forum: Trust me, I’m in control Readers’ forum: Back from New Zealand Readers’ forum: Better late than never New queries: 17 September 2026
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English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices Extend penalty relaxation to people joining MTD next April, says ATT
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Offshore company was a contractual shell Capital repayment was within transactions in securities regime Underdeclarations wholly attributable to director Taxpayer was beneficially entitled to the property Company was controlled in the UK
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