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Comment & Analysis

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This week’s opinion: 2 February 2023
How do you prove an error is innocent?
30 Jan 2023
Taxpayer wins IR35 case in S&L Barnes premium icon
It’s a knockout
30 Jan 2023
State of play on Scottish taxes premium icon
The devolution revolution
30 Jan 2023
HMRC’s powers to freeze bank accounts premium icon
The big freeze
30 Jan 2023
Employee ownership trusts: a departure from convention premium icon
Departure from convention
30 Jan 2023
This week’s opinion: 26 January 2023
Penalty system must be seen to be fair
25 Jan 2023
Temporary workers - deductibility of subsistence expenses premium icon
Expenses not allowed
25 Jan 2023
New legislation and incentives to relocate to Spain premium icon
¡Adiós amigos!
24 Jan 2023
Self assessment balancing payment premium icon
Unbalanced
24 Jan 2023
HMRC’s new option to tax confirmation procedure premium icon
Trouble ahead
24 Jan 2023
Is ignorance of the law a reasonable excuse? premium icon
Ignorance is no excuse
24 Jan 2023
This week’s opinion: 19 January 2023
Case for an independent regulator of advisers
16 Jan 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
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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