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All Admin Avoidance Business Capital Gains Income Tax Inheritance Tax International Investigations Investments VAT

Focus on risk

What is a responsible tax system?

HMRC’s repayment claim process must be simpler.

Does any reader know an MP?

Heading towards litigation

Playing by the rules

Don’t bury your head in the sand

Mind the gap

With power comes great responsibilityMoney laundering to fund international terrorism is an outrage and it is entirely right that HMRC should be given powers to prevent it. But...

Face? Bovvered?

The great unscramble

Competing interests

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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

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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

Deadline dates for May 2026

CASES

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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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Comment & Analysis

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Deadline dates for May 2026