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Personal portfolio bond

Oliver’s travels

Evasion problem

Twenty-five years of R&D tax relief

Back to the drawing board?

Is there a smoking gun?

Conjuring up a tax advantage? – part 2

TOMS in distress

Conjuring up a tax advantage? – part 1

No winners here

Heavy responsibilities

Elizabeth Small considers the stamp duty land tax repercussions of the Mudan case.

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READERS' FORUM premium icon

Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

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Deadline dates for March 2026

CASES

Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures

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