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Online reporting requirement fantasies

The secret taxpayer

No more P11Ds

Simplicity with strings

Basics of group relief: Part 2

Mi casa es tu casa

Spice of life

How is HMRC going to trace the holders of £50m of unallocated certificates of tax deposit, asks Noel Mooney.

Reliability of future MTD systems is essential

Vive la différence!

Basics of group relief: Part 1

Light in the tunnel

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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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