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Reasonable excuse for failure to notify premium icon
Key change
10 Jul 2023
Existence of a trade in transactions premium icon
Focus on trade
10 Jul 2023
This week’s opinion: 6 July 2023
Handled any unusual cases recently?
03 Jul 2023
Bad reputation: the businesses that fell for the lure of tax evasion premium icon
Bad reputation
03 Jul 2023
Marriage and forming a civil partnership: inheritance tax premium icon
Love and tax part 3: Inheritance tax
03 Jul 2023
Clawing back CJRS: Looking in the rear-view mirror premium icon
Looking in the rear-view mirror
03 Jul 2023
Preference shares: what are the issues? premium icon
What’s the problem?
03 Jul 2023
What’s new on my desk this week: employment related securities return premium icon
On my desk this week
03 Jul 2023
This week’s opinion: 29 June 2023
Completing a tax return is never going to be fun
27 Jun 2023
Labour proposals for tax treatment of carried interest premium icon
Looking to make a change
27 Jun 2023
UK charitable tax reliefs withdrawn for EU and EEA charities premium icon
Uncharitable cut
27 Jun 2023
Nudge letters in relation to the Pandora Papers premium icon
The box is open
27 Jun 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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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
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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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