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Comment & Analysis

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This week’s opinion: 10 November 2022’
Time to review the ‘process now check later’ system
08 Nov 2022
Wyman symposium: Regulation of the tax profession premium icon
Regulation – the way forward?
07 Nov 2022
Time limits, VAT credits and the Supreme Court in DCM (Optical Holdings) premium icon
Point of view
07 Nov 2022
London Tax Network tax conference September 2022 premium icon
Meeting points
07 Nov 2022
Hike in Tanzania for the tax charities premium icon
Dig deep, climb high
07 Nov 2022
Time to prioritise financial digital transformation premium icon
Digital priority
07 Nov 2022
This week’s opinion: 3 November 2022
How do we want our tax system to work?
31 Oct 2022
Use of nil-rate band discretionary trusts premium icon
Trust in the NRB
31 Oct 2022
New penalty system for late VAT returns from 1 January 2023 premium icon
Points make penalties
31 Oct 2022
Stamp duty land tax and furnished holiday lets premium icon
We’re all going on an SDLT holiday
31 Oct 2022
Situs of cryptoassets premium icon
Where’s Wallet?
31 Oct 2022
This week's opinion: 27 October 2022
Personal service companies – think the unthinkable?
25 Oct 2022
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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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