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This week's opinion: 25 July 2024
Voluntary payments to reduce the national debt
Adaptable like a tax adviser
Adaptable like a tax adviser
Comparison of employee share schemes
Fair shares
What does the Emile Heskey case teach costs lawyers about battles with HMRC?
An important lesson
HMRC issued FA 2008, Sch 36 penalties too late
Too far either side
Q&A: CGT penalty warning for one-off transactions
Adam Grannell and Matthew Todd discuss the CGT penalty warning for one-off transactions.
The case for a statutory employment test
Why a statutory employment test?
It’s time to invest in tax technologists
It’s time to invest in tax technologists
How SMEs can obtain more from the patent box
Paving the path to the patent box.
Meeting points: East Midlands Branch Annual Tax Conference 2024
Meeting points
Q&A: Suterwalla – stamp duty land tax on mixed property
John Shallcross discusses the
Suterwalla
case for stamp duty land tax on mixed property where the buyer granted a lease.
In memoriam: Sir Stephen Oliver KC
Sir Stephen Oliver’s musical prowess
and professional achievements were
impressive – and just a small part of
what made him a great man and an
asset to the tax profession.
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DEADLINE DATES
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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