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What HMRC’s appellate statistics reveal about tax litigation
Double death before distribution: can a deed of variation still rewrite the tax position?
Overview of case law around discrimination claims after termination of employment
Rethinking LLPs: the new risks of executive engagement
RECENT ARTICLES
This week's opinion: 13 August 2026
HMRC’s ‘tax confident’ pages hit the right notes
What HMRC’s appellate statistics reveal about tax litigation
Head-to-head with HMRC
Double death before distribution: can a deed of variation still rewrite the tax position?
Double death dilemma
Overview of case law around discrimination claims after termination of employment
You’re fired!
Rethinking LLPs: the new risks of executive engagement
A long reach
Q&A: The impact of France’s e-invoicing mandate for UK businesses trading with France
The impact of France’s e-invoicing mandate for UK businesses trading with France.
This week's opinion: 6 August 2026
First MTD quarterly update is upon us
HMRC’s proposal for a statutory duty for taxpayers to correct past mistakes
A corrective measure?
Working abroad without telling head office: the UK tax fallout
The silent relocator
Practical tips for navigating the new inheritance tax business and agricultural property relief regime
Maze of reliefs
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LATEST ISSUE
Issue : Vol 198, Issue 5045
13 Aug 2026
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Articles
This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
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This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT