Issue : Vol 197, Issue 5017

Unnecessarily heavy-handed clamp down

Keep calm

The strange case of Mr B’s clearance

Tread carefully

Changing landscape

Aiming for perfection

Tax-transparent future for cryptoassets.

VAT

Land compensation payments

Gift aid

NIC

Calculation of EIS gains My client has made several investments in the same company: some were subscriptions that qualified for enterprise investment scheme (EIS) relief (and will therefore be exempt...

Cabinet secretary for finance Shona Robison delivered the Scottish government’s 2026-27 Budget on 13 January. The key tax announcements are: the higher, advanced and top rate thresholds for...

HMRC cancelled the lowest proportion of late filing and late payment penalties in four years, despite issuing fewer penalties overall, according to research from Price Bailey. Data obtained by the...

The Budget change to cash individual savings accounts (ISAs) ‘risks complicating the ISA landscape and confusing consumers’, according to the Treasury Committee. In a report last year,...