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Capital Gains
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70
SA taxpayers offered UTR fast-track
But service is for urgent cases only
Farming family
A farm is owned by a brother and a trust in equal shares, his sister being the life tenant with his children as remaindermen
HMRC take position on late paper returns
No penalty for those who suffered technical problems
Valiant survivors
Offshore trusts: are they still shipshape, or have they been fatally holed below the waterline, asks LOUISE SOMERSET
Chalk and cheese
CHARLES SMITH contends that goodwill and land should not automatically be bundled together
Conflict of views
HMRC's views on entrepreneurs' relief do not always coincide with those in the legislation, observes MARK MORTON
Treasury 'facing CGT receipts plunge'
ACCA tax head warns of steep decline
Goodwill hunting
JENNY NELDER provides an update on HMRC's current views on goodwill
A good idea at the time!
DAVID BERTRAM looks at tax relief available for investment losses
Structure strictures
Will shares in group companies be eligible for business property relief?
Crazy horses
Did pre-5 April 2008 inter-spouse transfers crystallise indexation allowance? MIKE THEXTON investigates this question
Ways and means
RICHARD CURTIS reviews the Report stage debates of the House of Commons on Finance Bill 2008
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime