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FEATURES
The outlook for Scottish taxes for the incoming Scottish government
The temporary 5% VAT rate on family activities and children’s meals
A family loan – forgiven, but may not be forgotten
Pensions are still tax efficient after all the changes
RECENT ARTICLES
This week's opinion: 4 June 2026
Should prices show the VAT element?
The outlook for Scottish taxes for the incoming Scottish government
Looking ahead
The temporary 5% VAT rate on family activities and children’s meals
We’ve been here before
A family loan – forgiven, but may not be forgotten
A family affair
Pensions are still tax efficient after all the changes
Pensions resurface
Lessons from First-tier Tribunal decision in cross-border CGT case
Good intentions
Q&A: Focus on the new high value council tax surcharge
Focus on the new high value council tax surcharge.
This week's opinion: 26 May 2026
HMRC – an unlikely feature on the silver screen.
What CRC v Harte tells us about discovery assessments
Not every error in a return is deliberate
Reduced VAT rate on some building services – tips and hints
Anniversary waltz
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LATEST ISSUE
Issue : Vol 197, Issue 5035
4 Jun 2026
Read This issue
Articles
Equity element of partnerships’ expenditure was allowable
Permission granted to amend statement of case
Each element of meal deal is a separate supply
Residential character lost decades previously
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Readers’ forum: Recalculate output tax after over-use of a retailer scheme?
Readers’ forum: Currency conundrum on charitable donation
Readers’ forum: Who pays the piper?
Readers’ forum: All or nothing?
New queries: 4 June 2026
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NEWS
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Estates affected by NS&I tracing issue spared inheritance tax
Foreign permanent establishment exemption to be mandatory
Most self-employed people are not saving into a pension scheme
Tax take from small businesses rises 23%
New advisory fuel rates from June
DEADLINE DATES
Deadline dates for July 2026
CASES
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Equity element of partnerships’ expenditure was allowable
Permission granted to amend statement of case
Each element of meal deal is a separate supply
Residential character lost decades previously
Conditions met for late payment of class 2 contributions
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Equity element of partnerships’ expenditure was allowable
Permission granted to amend statement of case
Each element of meal deal is a separate supply
Residential character lost decades previously
This week's opinion: 4 June 2026