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The shipping forecast

Changing platforms

Fame and fortune

Changes to the transfer of assets abroad rules in the spring Finance Bill.

Lack of common sense in the tax system

Ready for take-off?

Hammer to crack a nut?

180 degree turn

What’s the plan?

Tobias Gleed-Owen discusses applying for a grant of probate on credit.

Avoidance – times have changed for the better.

Towards a world class tax authority

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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

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

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