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Capital gains tax is all around us

Good guidance – as far as it goes: Part 1

The perfect mix?

Reaching for the stars

Focus on tenancies

Edward Hayes discusses Labour’s proposals for the non-dom regime.

Important to consult on contentious areas.

What next for tax reliefs?

Can we still rely on EU?

One way or another

Of bills and kings

Mike Thexton explains the Supreme Court ruling against Jersey Choice Ltd in low value consignment relief case.

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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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