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Comment & Analysis

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This week’s opinion: 8 June 2023
Effect of DOTAS on the avoidance landscape
05 Jun 2023
Airline Placement and disclosure premium icon
‘Smudging it all over’
05 Jun 2023
Economic crime and money laundering: duties of finance professionals premium icon
Guarding against injury
05 Jun 2023
Practical challenges faced by UK businesses trading in the EU premium icon
Choppy waters
05 Jun 2023
The UK’s implementation of OECD Pillar 2 rules premium icon
Follow the rules
05 Jun 2023
This week’s opinion: 1 June 2023
Key to planning advice is transparency
30 May 2023
HMRC’s different stance on similar situations premium icon
One rule for some…
30 May 2023
Recent VAT legislative developments premium icon
Keeping up with the changes
30 May 2023
How to manage a dawn raid premium icon
Let us in!
30 May 2023
Marriage and forming a civil partnership: capital gains tax premium icon
Love and tax part 2: Capital gains tax
30 May 2023
First sittings of the Finance (No 2) Bill 2022-23 debates premium icon
Line by line
30 May 2023
This week’s opinion: 25 May 2023
Congratulations to this year’s award winners
22 May 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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