taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue
View online issue

Comment & Analysis

Go to page of 460
Vineyards – managing the tax relief on the start-up premium icon
The grapevine
24 Oct 2023
Gift with reservation of benefit issues premium icon
Not such a free gift
24 Oct 2023
Q&A: Upper Tribunal case of McEnroe & Newman v HMRC premium icon
Dilpreet K Dhanoa answers questions on the practical implications of McEnroe & Newman v CRC for accurate drafting and the purpose of appeals.
23 Oct 2023
This week’s opinion: 19 October 2023

Trust registration rules need to be narrowed

16 Oct 2023
Potted history of relevant motoring expenditure cases premium icon
Long and winding road
16 Oct 2023
Pros and cons of salary sacrifice for acquiring an electric company car premium icon
Best thing since sliced bread?
16 Oct 2023
Input VAT recovery and fund-raising: where do we stand after Hotel La Tour Ltd? premium icon
Beware of ghosts bearing gifts
16 Oct 2023
HMRC’s wide scoped business and corporate enquiries premium icon
Probing questions
16 Oct 2023
Q&A: Supreme Court judgment in Target Group Ltd premium icon
The VAT exemption applicable to transactions concerning payments/transfers: the UK Supreme Court judgment in Target Group Ltd.
16 Oct 2023
This week’s opinion: 12 October 2023

Effectiveness of HMRC’s spotlight warnings.

09 Oct 2023
R&D enquiries – Where are we going? premium icon
Where are we going?
09 Oct 2023
Highlights of the CIOT autumn conference premium icon
Meeting points
09 Oct 2023
Show
12
Results
Subscribe
READERS' FORUM premium icon
Read All
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
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
Download the exclusive Xero
free report here.

New queries
Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS premium icon
Read All
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
DEADLINE DATES
CASES premium icon
Read All
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
Copyright © 2026 LexisNexis
back to top icon