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

Comment & Analysis

back pagination icon

Go to page of 475

next pagination icon

SELECT A SUBJECT

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

Conjuring up a tax advantage? – part 1

Death and taxes

Business as usual

Need to know

Court of Appeal decision in CRC v BlueCrest Capital Management (UK) LLP

Too impractical to change the tax year end

Yes, but no

Food for thought?

No winners here

The perfect entry

New but the same

James Le Gallais and Cécile Perrault discuss a decision that considers the availability of rescission concerning sub-trusts within an EBT.

Show

12

Results

Go to page of 475

READERS' FORUM premium icon

Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 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

New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026

Third slide

Deadline dates for November 2026

CASES

Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function

MOST POPULAR

This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines

back to top icon