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Rebecca Murray
ARTICLES
Black is white
REBECCA MURRAY is not refreshed by the High Court's decision in Limitgood
Seconds out ... Round Two!
REBECCA MURRAY considers the application of the rules relating to pre-entry losses in two recent Special Commissioners' decisions.
Transfers abroad
REBECCA MURRAY looks at the new Income Tax Act 2007 provisions relating to the transfer of assets abroad.
The weakest link
REBECCA MURRAY suggests that a legislative change is required to the rules relating to offshore 'link companies' in group relief claims
Strange, perhaps unintended?
REBECCA MURRAY introduces the new increased rate of tax for certain share buy-backs from trustees.
Faux amis
REBECCA MURRAY warns those forming UK groups to beware of the 'false friends' that can cause tax confusion.
JV or not JV?
This is the question facing qualifying companies for EMI, EIS, CVS and VCT reliefs. REBECCA MURRAY explains.
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed