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When does a partnership share just become an asset?
Understanding is all
This week's opinion: 8 August 2024
Last chance to rethink making tax digital
Open letter to the chancellor of the exchequer Rachel Reeves
Making tax digital – time to stop
Estoppel and Telent Technology Services
Estop’s Fables
LITRG – past, present and future
Past, present and future
Making a VAT claim from both HMRC and overseas tax authorities
Weighing up the odds
Q&A: VAT treatment changes on income earned by private schools
Jonathan Main discusses the clarity on the changes to the VAT treatment of income earned by private schools.
This week's opinion: 1 August 2024
Broad dimension to employment status
The case against a statutory employment test
Complexities outweigh benefits
Building blocks of tax: Centrica Overseas Holdings Ltd v HMRC
Building blocks of tax
Benefits of tax mentoring
Sharing the benefit of experience
HMRC enquiries on customs duty compliance rise
On the increase
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READERS'
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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
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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
DEADLINE DATES
Deadline dates for March 2026
CASES
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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