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On my desk this week: crypto taxation
On my desk this week
Out & about: 10 August 2023
Tax practice news from around the country.
This week’s opinion: 3 August 2023
Professional standards must be reasonable
Brexit VAT challenges
Brexit challenges
How to handle an HMRC enquiry
I will handle it
Accounts & tax treatment of farming for the environment
Farming for the environment
Adjudicator’s Office 2022-23 annual report
Focus on the customer
Realreed: When does an HMRC inspection create a legitimate expectation?
Cards on the table
This week’s opinion: 27 July 2023
Mass mailings must be treated with care
July 2023 legislation day announcements
Summer reading sorted
Upper Tribunal decision in Laing O’Rourke Services Ltd and Willmott Dixon Holdings Ltd
Wheels can keep on rolling
Transfer pricing, permanent establishment and diverted profits tax consultation
Government consults
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READERS'
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Readers’ forum: Regular gifts
Readers’ forum: A bridge too far?
Readers’ forum: Employment-related loan
Readers’ forum: A retirement conundrum
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NEWS
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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
Deadline dates for May 2026
CASES
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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