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Reflections on employee ownership

Isn’t it ironic?

Goodbye, MDR

Relentless drip

Ryan Ward-Cabello discusses the Court of Appeal decision that has provided further insight into application of the Ramsay principle.

National Insurance is an anachronism, but...

A lay view of HMRC

Powers review

Crystal ball time

Tax disputes

Julie Butler explains the changes announced to agricultural property relief in the 2024 Spring Budget.

Politicians’ virtue signalling is detrimental.

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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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