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Trading allowance – simplicity with strings
Simplicity with strings
Basics of group relief: Part 2
Basics of group relief: Part 2
Public Bill Committee debates the Finance Bill
Spice of life
Readers’ forum: Will storage unit rental trigger ITTOIA 2005, s 396B?
Trading subsidiaries
PD & MJ Ltd v HMRC: Phil Thompson – football pundit
Contract terms
When is a van not a van?
Spot the difference
Indirect tax compliance
Global gamble
Readers’ forum: Should client claim substantial shareholdings exemption?
Isolating risk
Readers’ forum: Business splitting to save VAT for kitchen fitters?
Four brothers
Taxation of public to private transactions
Public to private
MTD for income tax: are we nearly there yet?
Are we nearly there yet?
Readers’ forum: Will option to tax election be retrospective?
Derelict pub
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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
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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
DEADLINE DATES
Deadline dates for October 2026
CASES
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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
MOST POPULAR
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