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Phil Smith CTA

Phil Smith CTA is technical lead at ForrestBrown. For more information, visit: www.forrestbrown.co.uk.

ARTICLES

The pendulum swings again

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Readers’ forum: Calculation of EIS gains Readers’ forum: Is the employment allowance available to a sole director? Readers’ forum: From The Little Mermaid to Jack and the Beanstalk Readers’ forum: Two claims or one? New queries: 12 February 2026

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NEWS

Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012 Scottish government consults on air departure tax

Third slide

Deadline dates for March 2026

CASES

Assessments were not protected Zero-rated book or a standard-rated ghost-writing service? Lack of formal claim means lack of appeal When a temporary workplace is a permanent one Taxpayer was UK-resident for tax purposes

MOST POPULAR

This week's opinion: 12 February 2026 Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012

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