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Welsh bag charge has VAT implications
HMRC addresses compulsory levy on single-use carriers
The association
A company that owns a business park lets part of the site to another company. No rent is charged because the companies would be associated if it was
More on R&D
Response to tax credits condoc
SMEs demand reduction of tax burden
'Rate of employers NICs stymieing job creation'
Filing company tax returns early
Budget changes to take effect when Finance Bill receives royal assent
No deduction
JT Dove Ltd (TC893)
Not solely for charity
Helena Partnerships Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)
CFCs regime must change, EC tells UK
Lack of compliance with law on free movement of capital
Large partnerships to get coordinators
Taxman aims to provide joined-up service
Eureka!
In a lather about research and development claims? MARIA KITT clarifies the subject
Toolkits for company returns
Losses and chargeable gains
Corporate partner
A family – parents and three sons – trade as a dairy-farming partnership and are considering the introduction of a limited company to mitigate their income tax liability
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READERS'
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Readers’ forum: How is a property sale taxed under the flat rate scheme?
Readers’ forum: More than just a repair?
Readers’ forum: For better or worse
Readers’ forum: Wise after the event
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NEWS
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New allowance for pensioners on new state pension and interest and property rates raised
Outstanding high income child benefit errors
Heightened scrutiny of billionaires planned by HMRC
Profit and loss reporting for small companies paused
Deadline dates for November 2026
DEADLINE DATES
Deadline dates for November 2026
CASES
Read All
Lack of alternative evidence to support input tax
Taxpayer allegations of bias bound to fail
Taxpayer unable to prove trading purpose
Fact that English was not first language was no excuse
Substation had a self-standing commercial function