Since 1927 the leading authority on tax law, practice and administration

cryptoassets

Andy Wood and Dan Howitt consider the risks for individuals investing in cryptoassets.

Come clean on crypto

Patchwork of regulation?

Where’s Wallet?: part two

On my desk this week

Taxation turbulence

Progressive approach to DeFi taxation

Framing crypto

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12

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Tax tip: The statutory residence test Readers’ forum: Does a benefit-in-kind charge arise on the use of a horse? Readers’ forum: Transferring shares from subsidiary to holding company Readers’ forum: Dealing with overage rights on a post-death sale Readers’ forum: Is there VAT on garage rent?

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NEWS

Concerns grow over incoming National Insurance increases Transfers were intended to reduce inheritance tax New advisory fuel rates from March Online sellers receive a nudge Effect of reforms on property in trust

Third slide

Deadline dates for March 2025

CASES

Home loan scheme found to be effective Commercial reality determines outcome Arrangements were notifiable under DOTAS No chance appeal would succeed Bankruptcy order annulled due procedural irregularity

MOST POPULAR

This week's opinion: 6 March 2025 Concerns grow over incoming National Insurance increases Transfers were intended to reduce inheritance tax New advisory fuel rates from March Online sellers receive a nudge

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