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Legal definition of dishonesty and conspiracy to commit ‘tax evasion’ premium icon
Hypothetical dishonesty
07 Jun 2022
This week's opinion: 2 June 2022 premium icon
Right result can sometimes lead to problems
31 May 2022
HMRC ramps up MSC enquiries premium icon
Caught in the crosshairs
31 May 2022
Working from home – deductible expenses premium icon
Perks of the job
31 May 2022
SDLT and IHT planning for farmers and other trading partnerships premium icon
Strange rules, beyond understanding
31 May 2022
Court of Appeal decision in Hoey premium icon
Friday the 13th
31 May 2022
This week's opinion: 26 May 2022
The need for regulation seems irrefutable
24 May 2022
Alternative dispute resolution is a confidential process – is this about to change? premium icon
Spot the difference
24 May 2022
When can a director be held personally liable for tax debts? premium icon
Personally liable
23 May 2022
Non-dom status – misunderstood concept premium icon
Worldwide income
23 May 2022
Windfall profits tax – is now the right time? premium icon
Blowing in the wind
23 May 2022
This week's opinion: 19 May 2022
Taxation Awards celebrate the best in tax
17 May 2022
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READERS' FORUM premium icon
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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 premium icon
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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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CASES premium icon
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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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