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Comment & Analysis

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This week's opinion: 16 October 2025 premium icon

Improvements in HMRC’s performance

13 Oct 2025
Impact of the liquidator’s report on the First-tier Tribunal’s decision in Quillan premium icon
Quill[an] is mightier than the sword
13 Oct 2025
Cross-border tax issues for US citizens moving to the UK as an employee premium icon
From center to centre
13 Oct 2025
Stablecoins, sovereignty, and the UK’s reluctant dance with digital assets premium icon
Dancing to the wrong tune
13 Oct 2025
How can the government give tax breaks to incentivise investment in UK businesses? premium icon
What’s the incentive?
13 Oct 2025
Importance of quality farm valuations for IHT premium icon
Knowing your value
13 Oct 2025
Q&A: Treasury’s business rates interim report premium icon
Treasury’s business rates interim report.
13 Oct 2025
This week's opinion: 9 October 2025 premium icon

HMRC’s new online R&D tool not quite there yet

06 Oct 2025
Guide to missing trader fraud and the Kittel principle premium icon
Acquittal under Kittel
06 Oct 2025
Families face new inheritance tax pressures premium icon
Swings and roundabouts
06 Oct 2025
Corporation tax deductions on pension contributions premium icon
Unlocking the tax secrets of pensions
06 Oct 2025
Personal liability notices – a growing risk premium icon
It’s personal
06 Oct 2025
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Readers’ forum: I’m gonna sit right down and write myself a letter Readers’ forum: Trade or no trade? Readers’ forum: Did change of legal entity create option to tax problem? Readers’ forum: Personal or business? New queries: 18 December 2025
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Taxpayers spent 558 years on HMRC phone lines in 2024-25 Budget changes will discourage investment in VCTs Post Skandia VAT grouping rules revised MPs to scrutinise the Office for Budget Responsibility Finalists revealed in competition to close the tax gap
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Full decision required before further appeal possible No advance in science or technology Closure notice does not apply loan charge Correction of output tax overpayment too late Goodwill was not newly created
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