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2025 UK Budget – A Scottish perspective premium icon
A Scottish viewpoint
08 Dec 2025
Is HMRC trying to redraw the pension tax treaty map? premium icon
Here be monsters
01 Dec 2025
Readers’ forum: Where there’s a will, there’s a way premium icon
Estate VAT
01 Dec 2025
US-connected transactions: involving US advisers premium icon
Bring them over
24 Nov 2025
London Tax Network tax conference 2025 premium icon
Meeting points – 2
10 Nov 2025
International tax is relevant to the small practitioner premium icon
Knowledge is power
03 Nov 2025
The UK is still an attractive destination for Americans premium icon
A good place for Americans
03 Nov 2025
Cross-border tax issues for US citizens moving to the UK as an employee premium icon
From center to centre
13 Oct 2025
The new tax regime for foreign income and gains premium icon
Giving a FIG
29 Sep 2025
Global expansion: hidden tax traps and how to avoid them premium icon
Trojan horse of global expansion
29 Sep 2025
Readers’ forum: HMRC pursuing non-filing penalties for deceased expat premium icon
Non-filing penalties
22 Sep 2025
Readers’ forum:Resident or non-resident? premium icon
Distributable profits
22 Sep 2025
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READERS' FORUM premium icon
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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
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CASES premium icon
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines
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