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Policy
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8
Tax planning in an age of instability
Keep calm
HMRC’s stand-in guidance on locums
Tread carefully
Umbrella legislation drives agencies into the impact zone
Tricky conditions
Budget changes relating to vehicles
Happy motoring?
Stablecoins, sovereignty, and the UK’s reluctant dance with digital assets
Dancing to the wrong tune
The complexities of IR35 compliance for overseas contractors and PSCs post-Covid-19
Steering a clear course
Tribunal decision on cooking alcohols leads to HMRC policy change
Cooking up clarity
Umbrella companies and the new PAYE liability rules
Change in the weather
Why private wealth is the next tax frontier
Pillar 3: The new frontier
Green taxes – worth the compliance burden?
Green taxes – worth the effort?
Practical impact of reduced inheritance tax reliefs
Real impact
Restriction of income tax losses and Macdonald (TC9504)
On a commercial basis
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READERS'
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures