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Financial investments and French trust reporting legislation
French trust reporting
Role of the tax adviser in will drafting
Working together
A litigant in person against HMRC
A most uneven fight: me v HMRC
This week’s opinion: 4 May 2023
Who is responsible for the accuracy of a tax return?
Robert Maas: my life in tax
Time to focus on other things
The UK taxation impact of marriage and forming a civil partnership – Part one: Income tax
Love and tax part 1: Income tax
Inheritance tax reliefs: lessons from history
What’s it worth?
Does the UK promote tax avoidance?
A shady place for monied people
Cash and property in a trading business
Relief interaction
This week’s opinion: 27 April 2023
Redacted names will cause confusion
Proceeds of Crime Act 2002: the accountant’s view
Time for a rethink
Proceeds of Crime Act 2002: HMRC’s view
Proceeds of Crime Act: 21 years later
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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