Since 1927 the leading authority on tax law, practice and administration

Comment & Analysis

back pagination icon

Go to page of 456

next pagination icon

SELECT A SUBJECT

All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

General election and tax – interesting times ahead

Force of law

Section 431 elections

Capital pods

Getting it right

Navigating the nexus

Philip Munn discusses what the latest European court decision on vouchers mean for UK businesses.

Remembering the life of Sir Stephen Oliver

New low point

Basics of deferred consideration

Healthy call

Sunny holiday

Show

12

Results

Go to page of 456

READERS' FORUM premium icon

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

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

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

Third slide

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

MOST POPULAR

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

back to top icon