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VAT registration and place of supply rules for entertainers premium icon
That’s entertainment
22 Jun 2026
Readers’ forum: Cross-border tax treatment of disability benefit premium icon
Cross-border tax
08 Jun 2026
The new Scottish parliament: polling and tax priorities premium icon
Spreading the word
23 May 2026
Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? premium icon
VAT
11 May 2026
Readers’ forum: Where does a team meeting take place? premium icon
Tax residency
20 Apr 2026
Readers’ forum: Google advertising invoices: will Irish VAT be charged? premium icon
VAT
13 Apr 2026
Behind the scenes at the Scottish Fiscal Commission premium icon
It’s a commissioner’s life...
02 Mar 2026
Readers’ forum: Dutch rental income and UK tax premium icon
International tax
16 Feb 2026
Readers’ forum: From The Little Mermaid to Jack and the Beanstalk premium icon
International pension tax
09 Feb 2026
Scottish Budget 2026 – setting the scene for further devolution premium icon
Further devolution ahead?
26 Jan 2026
Tariffs and customs: practical options for small and medium-sized businesses trading with the US premium icon
Navigating new terrain
05 Jan 2026
2025 UK Budget – A Scottish perspective premium icon
A Scottish viewpoint
08 Dec 2025
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Readers’ forum: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026
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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns
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CASES premium icon
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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years
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