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John Shallcross discusses the Suterwalla case for stamp duty land tax on mixed property where the buyer granted a lease.

Sir Stephen Oliver’s musical prowess and professional achievements were impressive – and just a small part of what made him a great man and an asset to the tax profession.

Hasta la vista, taxpayers

Single or multiple?

Enablers in sight

Putting things right?

On the straight and narrow

Mariana Príncipe discusses whether clients are ready for VAT in the digital age.

Rachel Reeves’ historic appointment

Avoiding common mistakes with prospects.

Tax policy debates in rhyming couplets?

Who’s the target?

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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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Comment & Analysis

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Deadline dates for March 2026