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Twelve Christmas treats

Downton revisited

Come clean on crypto

Have your cake and eat it

Donate an hour’s pay

Jonathan Schwarz discusses the opinion of Advocate General in European Commission v Apple and Ireland.

Respect shown for the late Alistair Darling

Correcting the balance

Two become one

Patchwork of regulation?

Looking back

Nicholas Hyett discusses the extension of the VCT and EIS regimes.

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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

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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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