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Policy

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Practical impact of reduced inheritance tax reliefs premium icon
Real impact
07 Jul 2025
Restriction of income tax losses and Macdonald (TC9504) premium icon
On a commercial basis
23 Jun 2025
The line between tax avoidance and tax mitigation premium icon
Crossing a line
02 Jun 2025
Introduction to tariffs premium icon
An introduction to tariffs
19 May 2025
HMRC’s new guidance on contracted out and subsidised research and development premium icon
Dispute resolved?
19 May 2025
TAFR and tougher: consultation on behavioural penalty reform premium icon
TAFR and tougher
19 May 2025
Rough tax justice – bizarrely? But it is unlikely to be repeated premium icon
Rough tax justice – bizarrely?
12 May 2025
Readers’ forum: Inheritance tax treatment of insurance policy premium icon
FIB policy
12 May 2025
Intersection of tax and politics premium icon
Intersection of tax and politics
02 May 2025
Opportunities for taxpayers of making tax digital and technology premium icon
Digital direction
28 Apr 2025
CTA qualification changes premium icon
Steps in the right direction?
28 Apr 2025
Adjudicator’s Office 2023-24 annual report premium icon
Challenging times
07 Apr 2025
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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