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Abusive phoenixism and how HMRC could make greater use of its powers to tackle it
Phoenixism rises again
Readers’ forum: Goodwill good?
Incorporation
Readers’ forum: Excess cash
Shareholdings
Transactions in securities and First-tier Tribunal decision in Oscroft
Timing, timing, timing!
Readers’ forum: Employment-related loan
Inheritance tax
Readers’ forum: Release of loan between commonly owned companies
Corporation tax
Fourth sitting of the Public Bill Committee debates on the Finance (No 2) Bill
A Wild ride
Readers’ forum: Own goal?
Dual-purpose expenditure
Readers’ forum: Is this a Spartan form of entertainment?
Corporation tax
Readers’ forum: Alphabetti …
Dividend payments
Readers’ forum: Easing the burden of university living
Dividends and dependants
Readers’ forum: Two claims or one?
Capital loss
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READERS'
FORUM
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Readers’ forum: Purchase invoice and partial exemption calculations
Readers’ forum: Tax considerations when transferring valuable metals
Readers’ forum: Does robbing Peter to pay Paul have unintended consequence?
Readers’ forum: Goodwill good?
New queries: 7 May 2026
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NEWS
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Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries
Last-minute pension saving could prove costly
Taxes on UK workers rise at fastest rate in OECD
DEADLINE DATES
Deadline dates for June 2026
CASES
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No level of direction needed for host employer liability
Second-hand margin scheme record-keeping failure
Failure to pay contributions was breach of statutory duty
Expenses knowingly overclaimed
Impossible for voluntary returns to be late
MOST POPULAR
HMRC’s money laundering penalties
This week's opinion: 7 May 2026
Unintended tax consequence of Renters’ Rights Act avoided
No appeal in Colchester Institute Corporation case
New dedicated helpline for trusts queries