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Policy
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9
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
CTA qualification changes
Steps in the right direction?
Adjudicator’s Office 2023-24 annual report
Challenging times
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READERS'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late