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Lessons from First-tier Tribunal decision in cross-border CGT case
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Readers’ forum: Dollar loan revisited
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Readers’ forum: Rent-a-room relief for annexe
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NEWS
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Record tax yield for 2025-26
Modernising the correction of errors in tax returns
National Insurance processes to be aligned with income tax
HMRC’s failure to use its powers damages credibility
Tax barrister trial collapses after jury fails to reach verdict
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CASES
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Correct test was to consider the view of a typical consumer
Reasonable for taxpayer to rely on HMRC’s message
Home loan scheme was ingenious and effective
Information notice was for documents from third parties
Home to work mileage not deductible
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This week's opinion: 23 July 2026
Record tax yield for 2025-26
Modernising the correction of errors in tax returns
National Insurance processes to be aligned with income tax
HMRC’s failure to use its powers damages credibility