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Comment & Analysis

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Basics of group relief: Part 1 premium icon
Basics of group relief: Part 1
22 Jan 2024
Recent tribunal decisions have provided clarity on mixed supplies premium icon
Light in the tunnel
22 Jan 2024
Decoding R&D submissions: how to make a successful claim premium icon
Decoding R&D submissions
22 Jan 2024
Time to enter the 2024 Taxation Awards
Success can be yours
22 Jan 2024
Q&A: Carbon border tax premium icon
Tom Brufatto discusses carbon border tax – a step towards net zero.
22 Jan 2024
This week's opinion: 18 January 2024
HMRC customer service – it can’t go on like this
16 Jan 2024
Impact of artificial intelligence on tax disputes premium icon
Who needs lawyers anyway?
16 Jan 2024
PD & MJ Ltd v HMRC: Phil Thompson – football pundit premium icon
Contract terms
16 Jan 2024
Holiday cottage does not qualify for VAT repayment under DIY housebuilders scheme premium icon
You do not qualify
16 Jan 2024
When is a van not a van? premium icon
Spot the difference
16 Jan 2024
Indirect tax compliance premium icon
Global gamble
16 Jan 2024
Q&A: No more stamp taxes on issues and certain transfers to depositaries and clearance services premium icon
Sarah Gabbai and Philip Corser discusses the disapplication of stamp taxes on issues and certain transfers to depositaries and clearance services.
16 Jan 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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