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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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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
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Readers’ forum: When is a sacrifice not a sacrifice?
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid