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This week's opinion: 5 February 2026 premium icon

Gap between policy and implementation

02 Feb 2026 / Andrew Hubbard
Where the burden lies: penalty appeals after Sintra Global premium icon
Where the burden lies
02 Feb 2026 / James Hurst
Will the McCann review prove to be a false dawn? premium icon
False dawn?
02 Feb 2026 / Matt Hall
Professional Conduct in Relation to Taxation – some things change, some stay the same premium icon
Some things change, some stay the same
02 Feb 2026 / Jane Mellor
An introduction to the pre-owned assets tax regime premium icon
Almost new; in very good condition
02 Feb 2026 / Rachel Mayston
Minority discounts for private property investment company shares premium icon
Minority report
02 Feb 2026 / Mick Ruse
Q&A: The Upper Tribunal’s decision in P and D Cox v CRC premium icon

Conditions for suspended penalties.

02 Feb 2026 / Mala Kapacee
This week's opinion: 29 January 2026 premium icon

Whose fault is it that so much tax is overpaid?

26 Jan 2026 / Andrew Hubbard
Q&A: A winding-up petition had been validly served on the company, the High Court rules in DG Resources Ltd v CRC premium icon
A winding-up petition had been validly served on the company, the High Court rules in DG Resources Ltd v CRC.
26 Jan 2026 / Ralph Hopkins, Nick Payne
Planning for the coming increases in tax premium icon
Plan ahead
26 Jan 2026
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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