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

Comment & Analysis

back pagination icon

Go to page of 460

next pagination icon

SELECT A SUBJECT

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

Be Prudent[ial]…

Ian Worth discusses how HMRC lost the inward processing tribunal case.

Debate about tax issues must be civil

Collective knowledge

Not just a locker

What happens when…

Time to switch?

Join the revolution!

Paul Freeman discusses the Court of Appeal's decision in Hargreaves Property Holdings Ltd v Revenue & Customs.

One in two taxpayers called the SA helpline

General decline

Back for review

Show

12

Results

Go to page of 460

READERS' FORUM premium icon

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

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

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

MOST POPULAR

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

back to top icon