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Policy

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Scotland: What ten years of divergence have taught the profession premium icon
The UK tax policy laboratory
26 Oct 2026
Reducing formal consultation – what this might mean for HMRC and tax policy premium icon
Future of tax consultation
19 Oct 2026
Payroll-only engagements: the overlooked anti-money laundering exposure for tax advisers premium icon
Payroll mismatch
21 Sep 2026
Readers’ forum: Calendar quarters? premium icon
MTD for income tax
03 Aug 2026
Extra statutory concessions and withdrawal of the supply of linked goods premium icon
Losing the treats
23 Feb 2026
Regulatory control, purposiveness, and employment status premium icon
Cross-purpose
23 Feb 2026
Tax planning in an age of instability premium icon
Keep calm
19 Jan 2026
HMRC’s stand-in guidance on locums premium icon
Tread carefully
19 Jan 2026
Umbrella legislation drives agencies into the impact zone premium icon
Tricky conditions
15 Dec 2025
Budget changes relating to vehicles premium icon
Happy motoring?
15 Dec 2025
Stablecoins, sovereignty, and the UK’s reluctant dance with digital assets premium icon
Dancing to the wrong tune
13 Oct 2025
The complexities of IR35 compliance for overseas contractors and PSCs post-Covid-19 premium icon
Steering a clear course
29 Sep 2025
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READERS' FORUM premium icon
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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026
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NEWS premium icon
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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded
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CASES premium icon
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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings
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