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Concern over impact of company capital loss changes premium icon
The changes intended to limit the losses that the largest companies can set against capital gains will create additional obligations for all companies, says the Association of...
11 Feb 2019
Treatment of partnership profits distributed to traders premium icon
CRC v Investec Asset Finance plc and Investec Bank plc, Upper Tribunal (Tax and Chancery Chamber), 19 December 2018
 
11 Feb 2019
State aid approval renewed for EMI schemes premium icon

Enterprise management incentive scheme receives state aid approval from the European Commission

16 May 2018
Warning on tax advantages as state aid approval for EMI share options expires premium icon

Employment related securities bulletin No 27 (April 2018)

10 Apr 2018
Additional support premium icon

The lesser-known research and development allowances.

16 Nov 2016
Going glamping premium icon

Is this business a trade or furnished holiday accommodation?

30 Aug 2016
Don’t duck the standards premium icon
Adopting FRS 102 may prove to be taxing.
 
30 Aug 2016
HMRC must communicate more effectively premium icon

Findings of an ABAB report

29 Mar 2016
Renewals allowance abolished premium icon

Costs can be claimed using other reliefs

29 Mar 2016
Google’s change of heart premium icon

Google to pay back taxes.

25 Jan 2016
Belgium breached EU state aid rules premium icon

 Belgium’s excess profit tax scheme is illegal.

25 Jan 2016
Green taxes road map premium icon

Environmental tax policy.

01 Dec 2015
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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