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Issue : Vol 197, Issue 5027

Issue : Vol 197, Issue 5027

2 Apr 2026
IN THIS ISSUE
Spreading the word through social media
Analysis of the decision in Kalinga Holdings Ltd (TC9812).
Inheritance tax
Capital gains tax
Inheritance tax
Can my company issue a tax invoice after deregistration? My company traded from a building and we also rented out the first floor to a separate business. We therefore opted to tax the building 12...
All the amendments proposed by the House of Lords to the chancellor’s measure to cap National Insurance relief on the first £2,000 of pension contributions made through salary sacrifice arrangements...
Views are sought on the proposed changes that would enable Revenue Scotland to use electronic communication as its default means of communicating with taxpayers. ‘Electronic communication’ includes...
The tax treatment of stablecoins, a type of cryptoasset that seeks to maintain a stable value by reference to another asset, such as a fiat currency, is the subject of a call for evidence....
Scotland’s devolved tax and benefit system is more progressive – but unnecessarily complex and distortionary, says the Institute for Fiscal Studies (IFS) in a new report – its third Scottish election...
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