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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: Making tax digital confusion Readers’ forum: Preserving the family heritage Readers’ forum: Partnership tensions Readers’ forum: Can we claim input tax on house improvements? New queries: 25 June 2026
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NEWS premium icon
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HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years Refine inheritance tax measures on pensions Surge in enquiries into inheritance tax returns
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Special capital payments are liable to income tax TOMS does not apply to ride-hailing business Case remitted to First-tier Tribunal after errors in decision Taxpayer’s registration was unprompted Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion This week's opinion : 25 June 2026 HMRC delays full rollout of payrolling for benefits in kind Workplace pension tax relief errors Use of HMRC’s IR35 tool falls 71% in the past two years
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