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Not all bad news!
A recent development in company law has eased decision-making in relation to reducing share capital. DAVID JEFFERY explains
The terminator
In light of the forthcoming 50% income tax rate, MIKE THEXTON considers the tax treatment of compensation and the effect of a change of accounting date
Latest advisory fuel rates unveiled
Change from 1 December
BPSS
231,000 arrangements
The Taxation of Small Businesses, second edition
By Malcolm James; £79.99
Business chiefs demand greater tax stability
Use of reliefs by private firms remains low, finds survey
Well fixed
ROB DURRANT-WALKER looks at claiming capital allowances on fixtures
Time to Pay
200,000 arrangements made
Artificial losses
Astall and another v CRC, Court of Appeal
Construction sector 'faces huge tax rise'
Law firm warning over false self-employment plan
Tax system 'not kind enough to firms'
Company directors see scope for improvement
Fast car
The new capital allowances rules cause particular problems for motorcars. MIKE TRUMAN looks at the problems and possible solutions
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READERS'
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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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
Read All
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
MOST POPULAR
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