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Comment & Analysis

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On my my desk this week: Tax evasion premium icon
On my desk this week
21 Aug 2023
This week’s opinion: 17 August 2023
Making tax digital must work for everyone
14 Aug 2023
VAT exemption for medical care premium icon
VAT’s the difference?
14 Aug 2023
VAT on electric vehicles and home charging premium icon
Electric supply
14 Aug 2023
Register of overseas entities – latest developments premium icon
Clear conscience?
14 Aug 2023
Treasury committee report on tax reliefs premium icon
Complex, uncosted and exploited
14 Aug 2023
This week’s opinion: 10 August 2023
Complexity in the tax system is not new
07 Aug 2023
Don’t wait for making tax digital premium icon
Early bird catches the worm!
07 Aug 2023
Fraud and error in research and development premium icon
Claims in the spotlight
07 Aug 2023
HMRC’s new approach to the cosmetic medical sector premium icon
Cosmetically complicated
07 Aug 2023
Upper Tribunal decision in CRC v Jasper Conran premium icon
As you were
07 Aug 2023
Tackling cyber threats in accountancy premium icon
Finances to firewalls
07 Aug 2023
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READERS' FORUM premium icon
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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 premium icon
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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
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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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