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87
Wig and tax club
JOHN T NEWTH reviews the special provisions that affect practising barristers
Tax Planning for Farm and Land Diversification
By Julie Butler; £95
Wrong year
R Orme (TC1460)
Chill-out room
An employer provides a recreation room for employees at one of its offices, but this is not easily available to the employees at its two other offices
Manufactured dividends
New regulations come into force
Big extraction
JACK HOLLYMAN considers various ways of mining profits from a corporate partner
EC proposes financial transaction tax
Plan could lead to market distortion, warns expert
Taxation of Small Businesses (4th edition)
By Malcolm James; £85
Structured approach
NICK FARMER and STEVE HOARE look at the international tax issues of expanding abroad
Unfixing the system
ANDY WELLS considers capital allowances and embedded fixtures in light of a recent tribunal decision
Ahoy there!
G B Forbes (TC1278)
Helping hand
BRIAN REDFORD looks at how the Revenue is supporting small and medium-sized enterprises
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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed