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Comment & Analysis

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Analysis of Supreme Court’s decision in Moulsdale v CRC premium icon
To VAT or not to VAT?
24 Apr 2023
ADR meetings: trust the process or steer clear? premium icon
Settling disputes
24 Apr 2023
This week’s opinion: 20 April 2023
Extraordinary reference to legacy duty on gift
17 Apr 2023
Hubbard’s annual health check of the tax profession premium icon
Doing well
17 Apr 2023
Analysis of the Gary Lineker and Eamonn Holmes appeals premium icon
No end in sight
17 Apr 2023
Providing services abroad: who owes VAT? premium icon
Exception to the VAT rule
17 Apr 2023
Analysis of the judgment in Good v CRC premium icon
Box office hits
17 Apr 2023
Online VAT refund claim premium icon
Extra time needed
17 Apr 2023
This week’s opinion: 6 April 2023
No escaping from tax even at the cinema
03 Apr 2023
Celebrating 50 years of VAT premium icon
Celebrating the nation’s favourite tax
03 Apr 2023
VAT over the years premium icon
An inspector calls
03 Apr 2023
Zero rating on food – unexpected results premium icon
Ours not to reason why
03 Apr 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
DEADLINE DATES
CASES premium icon
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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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