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CJS Eastern Ltd (TC4404)

HMRC have announced new fuel rates for company cars, to apply to all journeys on or after 1 June 2015 until further notice. Employers may use either the previous or new rates for...

Will an airport parking space be eligible for business property relief?

How will the government’s ‘one nation’ approach apply to tax?

S Cooling (TC4416)

PN Jackson (TC4414)

Tax transparency is becoming the norm, but many companies do not yet have systems or resources in place to meet new requirements, according to a study from accountancy giant EY.

A Richardson (TC4372)

J Carver (TC4362)

Ensuring entrepreneurs’ relief when two of four directors retire

Partnerships’ role in private client tax planning

Samarkand Film Partnership No 3 & others v CRC; R (on the application of Samarkand Film Partnership No 3) v CRC; R (on the application of Proteus Film Partnership No 1) v CRC, Upper Tribunal

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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026

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NEWS

Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

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Deadline dates for April 2026

CASES

Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling

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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

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