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Capital allowances
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8
Tax consequences of failed buybacks
The fallout of failed share buybacks
Readers’ forum: Effect of using proceeds of buyback as a loan
HMRC clearance
Court of Appeal decision in Orsted West of Duddon Sands (UK) Ltd and others v CRC
Wind of change
Readers’ forum: Most efficient way to get tax relief on equipment
Letting business
Property tax consultations after the October Budget
Food for thought?
First sitting of the Public Bill Committee’s debates on the Finance Bill
New but the same
London Tax Network Tax Conference 2024
Meeting points - 2
Readers’ forum: Claiming capital allowances on equipment upgrade
Split of costs
Basic camping pods qualify for capital allowances
Capital pods
Readers’ forum: Apportioning costs of football event for staff
Party time
Capital allowances on trading premises
The shipping forecast
Super-deduction replaced by full expensing
What a relief!
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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