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Tax statutes: a guide for the perplexed

Between a rock and a hard place

No way to run a tax system

From local to global

David Whiscombe discusses the scope of Finance Act 2020, s 103 in light of Marano.

James Brockhurst discusses the update on the abolition of the non-dom regime.

The ‘wild west’ of R&D claims

Raising taxes

A rural idyll – under threat?

Unallowable purpose

Understanding is all

Last chance to rethink making tax digital

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Readers’ forum: Regular gifts Readers’ forum: A bridge too far? Readers’ forum: Employment-related loan Readers’ forum: A retirement conundrum New Queries: 2 April 2026

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NEWS

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

Third slide

Deadline dates for May 2026

CASES

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 No jurisdiction to reduce assessment

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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

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