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Main residence relief and divorce premium icon
Who gets the house?
06 Mar 2023
HMRC’s approach to compliance premium icon
Sledgehammer to crack a nut?
06 Mar 2023
This week’s opinion: 2 March 2023
Important anniversary on the horizon
28 Feb 2023
Publishing First-tier Tribunal decisions premium icon
To publish or not?
28 Feb 2023
Selling out of an employee ownership trust premium icon
Selling out
28 Feb 2023
Corporate finance and VAT recovery premium icon
Recovery in mind
28 Feb 2023
Group income policies and salary sacrifice premium icon
Double charge
28 Feb 2023
This week’s opinion: 23 February 2023
Does the enquiry regime give the right balance?
20 Feb 2023
Employee ownership trusts: the good, the bad and the room for improvement premium icon
The good, the bad, the could do better
20 Feb 2023
EOTs: A success to build on and protect premium icon
A resounding success
20 Feb 2023
Inheritance tax reform is long overdue premium icon
The time is now
20 Feb 2023
The latest R&D tax relief consultation must not be another missed opportunity premium icon
New beginning
20 Feb 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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