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Alastair Kendrick discusses a dispute over who should settle an employee’s tax liability on earnings from gilts provided by an employer.

There’s a snail in my buildingWhat was your reaction to the widely published story that 15 crates of snails were being kept in an office block in Liverpool in an attempt to show...

Unhappy returns

Relief for goodwill

When sweet turns to sour

House rules

Julie Butler discusses business property relief.

Business disposal relief – here to stay?It’s pretty obvious that there will be changes to capital gains tax in the Budget – the key question for most readers will...

All important evidence

Taxing times for schools

Tackling the tax gap

A lay view of HMRC: a sequel

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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

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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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