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Capital allowances
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8
Readers’ forum: Playing the right notes, but not necessarily in the right order
Benefits in kind
Readers’ forum: Petrol station upgrade
Capital allowances
Supreme Court decision in CRC v Ørsted West of Duddon Sands and others
Calming the storm or turbulance ahead?
Readers’ forum: Goodwill hunting
Incorporation
Navigating corporate tax changes in 2026
Change ahead
Readers’ forum: Corporate restructure riddle
Loan write-off
Tax consequences of buying and selling plant and machinery
New van, anyone?
Readers’ forum: I’m gonna sit right down and write myself a letter
Negligible value claim
Budget 2025: Research and development and capital allowances
Welcome stability
Readers’ forum: Self-employed client uses own equipment for PAYE job
Capital allowances
Tax planning around FETF grants and farm equipment
Capital farming
Court of Appeal’s decision in Beard v CRC
It’s a dividend, Jim…
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READERS'
FORUM
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Readers’ forum: VAT and Indian tax challenge
Readers’ forum: Trust me, I’m in control
Readers’ forum: Back from New Zealand
Readers’ forum: Better late than never
New queries: 17 September 2026
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NEWS
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English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices
Extend penalty relaxation to people joining MTD next April, says ATT
DEADLINE DATES
Deadline dates for October 2026
CASES
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Offshore company was a contractual shell
Capital repayment was within transactions in securities regime
Underdeclarations wholly attributable to director
Taxpayer was beneficially entitled to the property
Company was controlled in the UK