Since 1927 the leading authority on tax law, practice and administration
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
Error message
Precise Search
Home
Saved articles
Viewed items
Login
Contact
Free Trial
Advertise
View virtual issue
View online issue
News
Cases
Comment & Analysis
Readers’ Forum
Awards
Taxation Jobs
Directory
Tolley CPD
Issue Archive
SEARCH
tax reliefs
Go to page
of
3
Tax consequences of buying and selling plant and machinery
New van, anyone?
Budget 2025: inheritance tax changes
Slight sweetener
Tax and the festive season
Time to give – tax efficiently
Budget 2025: Research and development and capital allowances
Welcome stability
R&D tax relief and falling claims
Clarity over complexity
VAT exemption for locum doctors in Isle of Wight NHS Trust case
Doctoring VAT
How can the government give tax breaks to incentivise investment in UK businesses?
What’s the incentive?
Inheritance tax changes miss their target
Think again, chancellor
Tribunal decision on cooking alcohols leads to HMRC policy change
Cooking up clarity
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
Show
12
--
12
24
36
48
60
Results
Go to page
of
3
Newsletter sign-up
Subscribe
READERS'
FORUM
Read All
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
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
.
Download the exclusive Xero
free report
here
.
New queries
Please email any questions you might have
to:
taxation@lexisnexis.co.uk.
NEWS
Read All
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
DEADLINE DATES
Deadline dates for February 2026
CASES
Read All
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
MOST POPULAR
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