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Issue : Vol 198, Issue 5045

Issue : Vol 198, Issue 5045

13 Aug 2026
IN THIS ISSUE
HMRC’s ‘tax confident’ pages hit the right notes
The impact of France’s e-invoicing mandate for UK businesses trading with France.
Partnerships
Income tax
From the cantons to the shires I have a client who has lived and worked in Switzerland for many years but is intending to return permanently to the UK next year when she retires. She has built up a...
Reforms to the UK’s research and development (R&D) tax relief scheme, introduced to stamp out fraud and error, are suppressing the innovation they were designed to protect, according to...
HMRC will be hosting a series of stakeholder meetings to gather evidence about the community amateur sports clubs (CASCs) scheme. The department is keen to hear from CASCs, club volunteers and...
The Scottish government has launched a consultation on the operation of the Scottish building safety levy (SBSL), which provides for the key elements of a new devolved tax on the construction of new...
The proposed new high value council tax charge will create a ‘complex and confusing’ second property valuation tax in the UK, warns the Chartered Institute of Taxation. The surcharge,...
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