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You can run but you can’t hide

Sian Armitage discusses business investment relief in D’Angelin.

Chancellors need room for manoeuvre.

Aiming for perfection

Rise of artificial intelligence

More words please

Fruitful soil

Law trumps all

Bezhan Salehy consider the effect of the tax proposals put forward by the different political parties.

Should different income be taxed at different rates?

Careless conduct and professional advice

Door is ajar

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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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