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Seeds of change

Digital by default

VAT a relief?

Not good enough

Nimesh Shah discusses the impact of the abolition of the non-dom regime.

Key changes and announcements.

Balance between HMRC powers and safeguards

On best behaviour

Good guidance – as far as it goes: Part 2

Is it time?

VAR required

Waqar Shah and Krishna Mahajan discuss HMRC’s approach to the taxation of cryptoassets.

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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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