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Policy
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9
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
The line between tax avoidance and tax mitigation
Crossing a line
Introduction to tariffs
An introduction to tariffs
HMRC’s new guidance on contracted out and subsidised research and development
Dispute resolved?
TAFR and tougher: consultation on behavioural penalty reform
TAFR and tougher
Rough tax justice – bizarrely? But it is unlikely to be repeated
Rough tax justice – bizarrely?
Readers’ forum: Inheritance tax treatment of insurance policy
FIB policy
Intersection of tax and politics
Intersection of tax and politics
Opportunities for taxpayers of making tax digital and technology
Digital direction
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New queries: 24 September 2026
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
MOST POPULAR
This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed