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Comment & Analysis

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Symbiotic dance of tax policy and technology premium icon
Navigating the nexus
24 May 2024
Q&A: What does the latest European court decision on vouchers mean for UK businesses? premium icon
Philip Munn discusses what the latest European court decision on vouchers mean for UK businesses.
24 May 2024
This week's opinion: 23 May 2024
Remembering the life of Sir Stephen Oliver
20 May 2024
New low point for HMRC service levels premium icon
New low point
20 May 2024
Back to basics: deferred consideration and capital gains tax premium icon
Basics of deferred consideration
20 May 2024
Bras: should there be a VAT charge? premium icon
Healthy call
20 May 2024
MPs debate taxation of furnished holiday lettings premium icon
Sunny holiday
20 May 2024
Overseas research and development premium icon
Navigating overseas R&D relief changes
20 May 2024
Preparing clients for the digital tax era premium icon
Digital ready
20 May 2024
Q&A: Court of Appeal in Blackrock Holdco 5 LLC premium icon
Jake Landman and Abigail McGregor discusses the Court of Appeal's decision in Blackrock Holdco 5 LLC.
20 May 2024
This week's opinion: 16 May 2024
All HMRC employees are not the same
13 May 2024
Upper Tribunal in RALC Consulting Ltd premium icon
Climbing mount improbable
13 May 2024
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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026
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Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords
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Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed
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