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tax policy

Scottish building safety levy – the journey so far premium icon
The journey so far
08 Sep 2025
VAT mixed supplies and United Carpets (Franchisor) Ltd (TC9596) premium icon
Carpet madness
18 Aug 2025
Twice half a life in international taxation premium icon
Twice half a life in international tax
07 Jul 2025
Exceptions to registering for VAT premium icon
Welcome changes
07 Jul 2025
Intersection of tax and politics premium icon
Intersection of tax and politics
02 May 2025
Central management and control of offshore companies, and UK tax premium icon
Is there a smoking gun?
03 Mar 2025
Property tax consultations after the October Budget premium icon
Food for thought?
10 Feb 2025
Tax compliance: no longer just filing a tax return premium icon
Heavy burden
10 Jun 2024
Symbiotic dance of tax policy and technology premium icon
Navigating the nexus
24 May 2024
Why a UK wealth tax would fail premium icon
Plucking the goose
15 May 2023
A critique of the self-assessment regime premium icon
Tax is taxing
22 Mar 2022
UK must up its tax game, say bosses
Government's measures are not enough: IoD
05 Oct 2010
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READERS' FORUM premium icon
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026
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NEWS premium icon
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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CASES premium icon
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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