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79
Readers’ forum: How will proceeds of company sale be taxed?
Selling IFA company
Building blocks of tax: Centrica Overseas Holdings Ltd v HMRC
Building blocks of tax
Comparison of employee share schemes
Fair shares
Readers’ forum: Tax liability on paying out distribution to members
Unincorporated club
First-tier Tribunal decision in Cooke and rectification
Putting things right?
Readers’ forum: Should expenditure be divided in separate loan accounts?
Divorcing couple
Tax gap – who’s the target
Who’s the target?
Management buyouts: back to basics
Management buyouts: a guide
What is basis period reform?
What is basis period reform?
Readers’ forum: Does deed create a contract for sale of shares?
Shareholder agreement
Using slurry as fertiliser and making silage clamps safe: maximising the tax relief
Fruitful soil
Implications of the Court of Appeal decision in Beech Developments
Door is ajar
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Practice tip: Does your CPD extend beyond technical updates?
Readers’ forum: Is VAT registration needed, despite all income being exempt?
Readers’ forum: Too good to be true?
Readers’ forum: Making optimum use of the annual allowance
Readers’ forum: Self-employed client uses own equipment for PAYE job
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NEWS
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Personal representatives need more consideration
Guidelines on submitting accurate documents to HMRC
Farmers worry about business survival, finds poll
HMRC launches MTD support for tax agents
Suspension of de minimis duty-free imports into the US
DEADLINE DATES
Deadline dates for October 2025
CASES
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Input tax disallowed because all supplies were exempt
Assignment of partnership profits was not effective
No proof that rats ate taxpayer’s receipts
Employees were not eligible for payments
Concession for late returns was not an extension
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This week's opinion: 11 September 2025
Personal representatives need more consideration
Guidelines on submitting accurate documents to HMRC
Farmers worry about business survival, finds poll
HMRC launches MTD support for tax agents