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Thy will be done

Public to private

What a relief

Simon Sutcliffe discusses HMRC’s plan to monitor and control international trade.

Things are different in Scotland

Out with the old...

Are we nearly there yet?

Enhanced powers

Rough tax justice – almost again

You couldn’t make this up

Steve Philp discusses what is going to happen in 2024 with Portugal’s tax regimes to affluent expats.

Fresh approach needed for IR35

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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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