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Issue : Vol 197, Issue 5017

Issue : Vol 197, Issue 5017

22 Jan 2026

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IN THIS ISSUE

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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.

Gift aid allowance for high income individuals

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 Scottish...

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...

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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

Third slide

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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