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Tribunal decision on cooking alcohols leads to HMRC policy change premium icon
Cooking up clarity
08 Sep 2025
Umbrella companies and the new PAYE liability rules premium icon
Change in the weather
01 Sep 2025
Why private wealth is the next tax frontier premium icon
Pillar 3: The new frontier
11 Aug 2025
Green taxes – worth the compliance burden? premium icon
Green taxes – worth the effort?
21 Jul 2025
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
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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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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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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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