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81
Automatic pension enrolment set for 2012
New duties for employers rolling out over four years
Share scheme approval gets makeover
Taxman aims for faster response to applications
Third of start-ups 'not aware of VAT limit'
Business basics are problem for some, poll claims
A simple life
Should micro-businesses have a separate accounting or tax regime? RICHARD CURTIS looks at the proposals
Time to incorporate?
What measures can farmers take to improve their net profits? LIZ PLUME considers some options
Legal fees not allowed
P Duckmanton (TC1506)
Nature of borrowing
W Green (TC1502)
Enterprise not favoured, claim private firms
Tax measures criticised for lack of impact
Straddling the change
KEVIN READ looks at how companies should prepare for the forthcoming reduction in the annual investment allowance
Give me a break
ANDY ENGLAND and JEREMY RAYMENT explain why advisers should recommend the EIS to investment-hungry entrepreneurs
Legitimate expectation
Admirals Locums and Bhadra (TC1416)
No contractual obligation
CRC v Talentcore t/a Team Spirit, Upper Tribunal (Tax and Chancery Chamber)
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Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
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Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures