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Upper Tribunal decision in How and grounds for stamp duty land tax purposes premium icon
Woodland idyll
24 Jul 2023
Taxation of non-fungible tokens premium icon
Taxation turbulence
24 Jul 2023
This week’s opinion: 20 July 2023
Research and development checks – a step too far?
17 Jul 2023
Cars as art: tax implications of owning classic cars premium icon
An automotive work of art
17 Jul 2023
OpRA in action premium icon
A good offer
17 Jul 2023
HMRC’s revised Code of Practice 9 premium icon
Serious matter
17 Jul 2023
Abolition of the Office of Tax Simplification: what next? premium icon
The important questions
17 Jul 2023
How will VAT in the digital age reforms impact businesses? premium icon
Dear Agony Aunt
17 Jul 2023
This week’s opinion: 13 July 2023
The advantages of instant accountability
10 Jul 2023
Tackling non-compliance in the contingent labour supply chain premium icon
Controlling the umbrella
10 Jul 2023
VAT DIY builder decision in Mort premium icon
Builder case shock
10 Jul 2023
Counting days: Shakira’s Spanish tax nomad case premium icon
Nomadic lifestyle
10 Jul 2023
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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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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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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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