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Who will keep watch?

Muddled thinking

CIS changes: golden opportunity missed

Non-doms no more?

Robert Salter discusses the Conservative Party’s proposed higher tax allowance for pensioners.

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.

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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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