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Payments constitute income
First Nationwide v CRC, Court of Appeal
Breaking the bonds
ROB DURRANT-WALKER explains the corporation tax treatment of life assurance investment bonds
R&D tax credit to stand above the line
Proposal brings UK in to line with overseas rivals
The Robert Maas Experience
In which the author takes a trip with HMRC’s free, online, corporation tax-filing software
Investment trust company guidance updated
Consultation on draft guidance
OTS moots turnover tax for smallest firms
Also suggests self-certification process for employee share schemes
Too many questions
Seascope Insurance Services Ltd (TC1664)
Individual treatment
Farnell Electronic Components Ltd (TC1440)
Unlocking dividends
Is the draft legislation on capital distributions really the key to consistency, asks PETE MILLER
In the red
KEVIN READ goes back to basics with a look at corporate and income tax aspects of directors’ overdrawn loan accounts
Getting tagged
ANITA MONTEITH considers the practical problems when using iXBRL to file company accounts and tax returns
Dismay as ESC C16 is given legislative effect
SI will impose significant burdens, claim tax bodies
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
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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