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85
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
Readers’ forum: Do employers meet benefit-in-kind criteria?
Work nursery
Readers’ forum: Advantages of company or LLP
Sparky LLP
Section 431 elections
Section 431 elections
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Readers’ forum: VAT reduction for children’s meals – and service charges?
Readers’ forum: Residential lease extension
Readers’ forum: Is all lost?
Readers’ forum: FIG reporting
New queries: 2 July 2026
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NEWS
Read All
Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt
Out & about: 2 July 2026
DEADLINE DATES
Deadline dates for August 2026
CASES
Read All
Conforming interpretation of EU law was correct
No reasonable excuse for submitting five returns late
Client relationships do not constitute goodwill
Reasonable to take advice from tax promoter
Marketed floorplan preferred over taxpayer’s
MOST POPULAR
This week's opinion: 2 July 2026
Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures
Payments for self-assessment taxpayers to be overhauled
VAT and PAYE payments to be made by direct debit
HMRC to extend powers to recover low value debt