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This week’s opinion: 16 February 2023
Surprising attempt to revive staleness argument
14 Feb 2023
How do we simplify tax now that the OTS has gone? premium icon
Time for a fresh start?
14 Feb 2023
HMRC’s new online process for VAT error corrections premium icon
Computer says ‘yes’
14 Feb 2023
Code of Practice 9 – A practical guide premium icon
Reveal the truth
14 Feb 2023
Tax implications of owning a super yacht premium icon
Below deck
14 Feb 2023
Reasons to have a lasting power of attorney premium icon
Race against dementia
14 Feb 2023
This week’s opinion: 9 February 2023
Has domicile for tax outlived its purpose?
07 Feb 2023
Findings of an all-party parliamentary group on tax fraud premium icon
Send the advisers to jail!
07 Feb 2023
First-tier Tribunal decision in S&L Barnes premium icon
It’s a knockout – 2
07 Feb 2023
HMRC: an evolving approach to offshore tax premium icon
Evolving approach
07 Feb 2023
Annual tax on enveloped dwellings and stamp duty land tax interactions premium icon
Fiddler on the roof
07 Feb 2023
Care with client/adviser communications premium icon
Caution in correspondence!
07 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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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
DEADLINE DATES
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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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