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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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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