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Practical guide to the Register of Overseas Entities for accountants premium icon
What, when, how?
26 Sep 2022
CF Booth Ltd – paying the penalty for re-litigation premium icon
Paying the penalty
26 Sep 2022
This week's opinion: 22 September 2022
Great composers’ tax double dealing
20 Sep 2022
Obituary: Robin Williamson
A life well lived
20 Sep 2022
State of play on the off-payroll working rules premium icon
The debate continues
16 Sep 2022
HMRC coronavirus job retention scheme compliance activity premium icon
Hive of activity
16 Sep 2022
The FTT case of Firth in relation to BPR for furnished holiday lets premium icon
Where is the concierge?
16 Sep 2022
Anomalies in the national minimum wage legislation premium icon
Unintended consequences?
16 Sep 2022
Property deal and transfer of a going concern premium icon
Property challenges
16 Sep 2022
This week's opinion: 15 September 2022
Robin Williamson – a great loss
12 Sep 2022
A look back to tax in 1952 premium icon
Brush with the past
12 Sep 2022
Dos and don’ts for advisers when tax planning for their clients premium icon
Levelling the tax-playing field
12 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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