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Bienvenue: France’s inpatriates regime

Detective work

Michael Hunt discusses Upham and others v HSBC on film partnership claims.

Impact of artificial intelligence on tax

Hotel La Tour Ltd: Ghost Busting?

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Risky business

Level foundations

Heavy burden

Liam McKay discusses the Upper Tribunal decision in HMRC v Sehgal.

Impact of social media on the tax profession

What is and what has been

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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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