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Making tax digital – time to stop

Estop’s Fables

Past, present and future

Weighing up the odds

Jonathan Main discusses the clarity on the changes to the VAT treatment of income earned by private schools.

Broad dimension to employment status

Complexities outweigh benefits

Building blocks of tax

Sharing the benefit of experience

On the increase

Bunting v HMRC: appeal allowed

VAT implications of DELTA Merseyside v Uber

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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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