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Use of alphabet shares in trading companies premium icon
Know your ABCs
19 Jul 2022
Supreme Court petitioned to hear Hoey appeal premium icon
Pandora’s box
19 Jul 2022
Adjudicator’s annual report for 2021-22 premium icon
Happy customers?
19 Jul 2022
This week's opinion: 14 July 2022
We need a cohesive plan for making tax digital for income tax
11 Jul 2022
PAC report on implementing IR35 reforms premium icon
More headaches
11 Jul 2022
Issues with FA 1986, s 102B premium icon
Have your cake and eat it too
11 Jul 2022
Implementing an enterprise management incentive scheme premium icon
Enticing new employees
11 Jul 2022
Domicile and the tax position at death premium icon
Where’s home?
11 Jul 2022
This week's opinion: 7 July 2022
Bringing regulation to the tax marketplace
05 Jul 2022
Optimising a claim for land remediation tax relief premium icon
Buried treasure?
05 Jul 2022
Referring to R&D experts and supporting clients with their claims premium icon
Right referral
05 Jul 2022
The demise of the Lord Fisher tests premium icon
Moving the goalposts
05 Jul 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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