Technical Articles
This section contains articles from our Technical Team about areas of interest and recent developments in tax. Articles reflect the position at the date of publication.
If you have any comments, would like to register an interest in a particular subject or have any suggestions for future articles, please contact the Technical Team.
April
- MTD regulations: legislation at the eleventh hour (written for and available on Tax Journal)
- MTD Update: Multiple agents (written for and available on Taxation)
- As new reporting requirements for directors in close companies take effect, are there more to come?
- Making Tax Digital: compliance tips for joint property owners
- Making Tax Digital: exemption cases, when and how to apply (updated for latest MTD regulations)
- E-invoicing confusion persists as mandate looms (written for and available on AccountingWEB)
- Getting clients back into self-assessment
- MTD Update: Exemption applications (written for and available on Taxation)
March
- The last bit of MTD legislation slots into place (written for and available on AccountingWEB)
- MTD Update: Make the most of record-keeping easements (written for and available on Taxation)
- Reporting requirements for close companies to grow (written for and available on AccountingWEB)
- What is a Scottish taxpayer and what happens when they move during a tax year? (written for and available on Tax Journal)
- Private schools and the capital goods scheme (written for and available on Taxation)
- Contacting HMRC for help with deceased estates
- MTD Update: Software Considerations (written for and available on Taxation)
- Why it pays to be tax aware (written for and available on AccountingWEB)
February 2026
- Tax Awareness Week - the importance of being tax aware (written for and available on Taxation)
- Uncertainty reigns on new tax adviser registration (written for and available on AccountingWEB)
- MTD Update: Make a plan for sign-up (written for and available on Taxation)
- Do I need to complete a tax return?: Recent changes to self-assessment (written for British Tax Review)
- 2026/27 Tax year updates & housekeeping for individuals
- Beyond borders: Offshore complexities to consider for MTD (written for and available on AccountingWEB)
- Beyond borders: What is the impact of MTD outside the UK? (written for and available on AccountingWEB)
- Get to grips with the new MTD penalties now (written for and available on AccountingWEB)
- Making Tax Digital exemption cases, when and how to apply
January 2026
- Scottish Budget 2026 – setting the scene for further devolution (written for and available on Taxation)
- How does the income exemption work for MTD (updated 26 January 2026)
- Concerns over the scope of new conduct rules for advisers (written for and available on Tax Journal)
- Scottish Budget: Changes and hidden complications (written for and available on AccountingWEB)
- The increasing importance of the MTD penalty position (written for and available on Taxation)