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Taxation Awards

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Aiming for perfection

Star performers

Lifting the lid on R&D

Twice half a life in international tax

The perfect entry

Genuine kudos

What is and what has been

Success can be yours

Unlocking potential

Doing well

A short film of this year's black-tie event at the London Hilton on Park Lane Hotel, which welcomed 670 guests from the tax and recruitment sectors

US taxpayers, HMRC staffing, insurance receipts...

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12

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READERS' FORUM premium icon

Feedback: 22 January 2026 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?

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NEWS

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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Deadline dates for February 2026

CASES

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

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