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Audit exemption for thousands more SMEs
Rules overhaul sparks warning about tax implications
UK tax competitiveness is most improved
Study marks improvement for business, and ranks Manchester over London
Dismay as shelf companies denied SEIS relief
CIOT criticises "bizarre and illogical" measure
Patent box overview takes to the road
Tax advisers with smaller businesses clients targeted
Who is a qualifying person?
Hoardweel Farm Partnership (TC2097)
HMRC 'actively target' overseas companies
Official figures refute claims of light touch, claims law firm
Reasonable result?
ALLISON PLAGER looks at a National Audit Office report on five settlements between the Revenue and large corporations
Guidance aims to provide sampling certainty
Firms' proposals have been statistically unacceptable
How much rollover relief?
CRC v Mertrux Ltd, Upper Tribunal (Tax and Chancery Chamber)
Starter’s orders
The patent box has arrived. MARGARET SAVORY explains the rules
HMRC confirm details of patent box relief
Election to benefit must be made within two years
Financial fallout
The two shareholders of a limited company have had a disagreement and now wish to go their own ways. Could the net assets of the company effectively be split by way of a management charge to two separate new companies?
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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
MOST POPULAR
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