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Readers’ forum: How will proceeds of company sale be taxed? premium icon
Selling IFA company
05 Aug 2024
Building blocks of tax: Centrica Overseas Holdings Ltd v HMRC premium icon
Building blocks of tax
29 Jul 2024
Comparison of employee share schemes premium icon
Fair shares
22 Jul 2024
Readers’ forum: Tax liability on paying out distribution to members premium icon
Unincorporated club
22 Jul 2024
First-tier Tribunal decision in Cooke and rectification premium icon
Putting things right?
08 Jul 2024
Readers’ forum: Should expenditure be divided in separate loan accounts? premium icon
Divorcing couple
08 Jul 2024
Tax gap – who’s the target premium icon
Who’s the target?
01 Jul 2024
Management buyouts: back to basics premium icon
Management buyouts: a guide
01 Jul 2024
What is basis period reform? premium icon
What is basis period reform?
01 Jul 2024
Readers’ forum: Does deed create a contract for sale of shares? premium icon
Shareholder agreement
01 Jul 2024
Using slurry as fertiliser and making silage clamps safe: maximising the tax relief premium icon
Fruitful soil
24 Jun 2024
Implications of the Court of Appeal decision in Beech Developments premium icon
Door is ajar
17 Jun 2024
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READERS' FORUM premium icon
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Readers’ forum: VAT and Indian tax challenge Readers’ forum: Trust me, I’m in control Readers’ forum: Back from New Zealand Readers’ forum: Better late than never New queries: 17 September 2026
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NEWS premium icon
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English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices Extend penalty relaxation to people joining MTD next April, says ATT
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CASES premium icon
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Offshore company was a contractual shell Capital repayment was within transactions in securities regime Underdeclarations wholly attributable to director Taxpayer was beneficially entitled to the property Company was controlled in the UK
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This week's opinion: 17 September 2026 English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices
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