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Comment & Analysis

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Q&A: Assessing by computer premium icon
David Whiscombe discusses the scope of Finance Act 2020, s 103 in light of Marano.
20 Aug 2024
Q&A: Abolition of the non-dom regime premium icon
James Brockhurst discusses the update on the abolition of the non-dom regime.
13 Aug 2024
This week's opinion: 15 August 2024 premium icon
The ‘wild west’ of R&D claims
12 Aug 2024
Raising taxes – the challenges of curbing allowances and reliefs premium icon
Raising taxes
12 Aug 2024
Interaction between business relief and agricultural property relief premium icon
A rural idyll – under threat?
12 Aug 2024
Unallowable purpose and corporate groups premium icon
Unallowable purpose
12 Aug 2024
When does a partnership share just become an asset? premium icon
Understanding is all
12 Aug 2024
This week's opinion: 8 August 2024
Last chance to rethink making tax digital
05 Aug 2024
Open letter to the chancellor of the exchequer Rachel Reeves premium icon
Making tax digital – time to stop
05 Aug 2024
Estoppel and Telent Technology Services premium icon
Estop’s Fables
05 Aug 2024
LITRG – past, present and future premium icon
Past, present and future
05 Aug 2024
Making a VAT claim from both HMRC and overseas tax authorities premium icon
Weighing up the odds
05 Aug 2024
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READERS' FORUM premium icon
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Readers’ forum: VAT and Indian tax challenge Readers’ forum: Trust me, I’m in control Readers’ forum: Back from New Zealand Readers’ forum: Better late than never New queries: 17 September 2026
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NEWS premium icon
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English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices Extend penalty relaxation to people joining MTD next April, says ATT
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CASES premium icon
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Offshore company was a contractual shell Capital repayment was within transactions in securities regime Underdeclarations wholly attributable to director Taxpayer was beneficially entitled to the property Company was controlled in the UK
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