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Pre-incarnated dwellings and main residence relief premium icon
Pre-incarnated dwellings
11 Oct 2022
Cryptoassets and decentralised finance premium icon
DeFi’ning a new approach
11 Oct 2022
Disputing elements of an information notice premium icon
Raise your defences
11 Oct 2022
Tax developments in ten years since 2012 premium icon
A lot can happen in ten years
11 Oct 2022
This week's opinion: 6 October 2022
Fundamental problems with tax policy design
04 Oct 2022
IR35 – throw a six and start again premium icon
Throw a six and start again
03 Oct 2022
Off-payroll’s intended death will reawaken a stronger IR35 premium icon
Rising from the ashes
03 Oct 2022
Mini Budget - the capital allowances changes premium icon
Tax bonfire
03 Oct 2022
National Insurance changes from November 2022 premium icon
Third time lucky
03 Oct 2022
This week's opinion: 29 September 2022
Tax simplification must not be a tick-box exercise.
27 Sep 2022
First impressions of the chancellor’s ‘growth plan’ premium icon
I wasn’t expecting that!
26 Sep 2022
Property problems – MTD for landlords premium icon
Property problems
26 Sep 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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