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Abusive phoenixism and how HMRC could make greater use of its powers to tackle it premium icon
Phoenixism rises again
04 May 2026
Pension inheritance tax reform: a quiet revolution in the tax base premium icon
It’s all about the money
27 Apr 2026
Turning of the screw on CIS compliance premium icon
Turning the screw on CIS compliance
13 Apr 2026
Crediting UK inheritance tax against German tax liabilities premium icon
When taxes collide
23 Mar 2026
Magic beans: The Grimm fairy tale – Bills of Exchange and paying your tax premium icon
Magic beans: The Grimm fairy tale
16 Mar 2026
Normal expenditure out of income exemption premium icon
Normal wisdom
09 Mar 2026
Upper Tribunal decision in The Boston Consulting Group UK LLP and others premium icon
Alarm bells still ringing
02 Mar 2026
Navigating VAT complexity for academies and independent schools premium icon
Back to school
02 Mar 2026
An analysis of The Tower One case premium icon
A tale of two approaches
09 Feb 2026
Where the burden lies: penalty appeals after Sintra Global premium icon
Where the burden lies
02 Feb 2026
Umbrella legislation drives agencies into the impact zone premium icon
Tricky conditions
15 Dec 2025
Budget 2025: Capping relief on pension salary sacrifice schemes premium icon
Putting a lid on it
08 Dec 2025
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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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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
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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
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HMRC’s money laundering penalties This week's opinion: 7 May 2026 Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries
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