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Bloomsbury Verlag GmbH (TC4778)

W Donaldson (TC4779)

Ambrosia Bakes Ltd (TC4694)

A Hauser (TC4799)

Spring Salmon & Seafood Ltd (TC4758)

V Todd (TC4700)

What exactly is the purpose of tax?

Dr S Jain (TC4788)

2015 was an exciting one for tax practitioners, with much to learn.

Scotland's finance secretary, John Swinney, ruled out any increase in income tax rates for Scottish taxpayers

Latest figures.

Savings Directive 2003/48/EC on information exchange on private savings income.

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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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NEWS

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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Deadline dates for March 2026

CASES

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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