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Capital Gains
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70
The sound of jazz
RICHARD CURTIS reports on the fifth and sixth sittings of the Public Bill Committee's debate of the Finance Bill 2008
'Thousands' of Brits in CGT lawsuit
Class action against Spanish authorities
Your flexible friend
The loss of taper relief does not mean that we have seen the end of the EMI scheme, explains PENNY BATES
If I were Chancellor
An occasional series of thoughts by our contributors. JAN ELLIS takes up residence in Number 11 for a day
Phew! That's that sorted, then!
KEN MOODY considers the corporation tax relief for employment related securities under FA 2003, Sch 23
Rent up frustration
Exactly what is the impact of a rent charge on entrepreneurs' relief? KEVIN SLEVIN investigates whether the payment of such consideration, now or in the past, can lead to the loss of relief
Offshore matters
PHILLIP DEARDEN casts his eye over the proposed new rules affecting offshore trusts
CIOT backs residence test amendment
Lib Dems applauded for move to alter Finance Bill
The Irish question
High tax rates or low tax rates, which is best? RICHARD CURTIS reports as the Committee of the Whole House considers the Finance Bill
Another fine mess
Recent changes to the tax system do not give RICHARD MANNION much confidence in the way that tax legislation is made
Liquidating liabilities
GEORGE LOVELL continues his beginners' guide to demergers with a look at liquidations
Enticing angels
How do VCT and EIS investments affect company performance?
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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