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Remembering the life of Sir Stephen Oliver

New low point

Basics of deferred consideration

Healthy call

Sunny holiday

Navigating overseas R&D relief changes

Digital ready

Jake Landman and Abigail McGregor discusses the Court of Appeal's decision in Blackrock Holdco 5 LLC.

All HMRC employees are not the same

Climbing mount improbable

Under the disguise

Reflections on demergers

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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

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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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