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CT cuts 'will not attract business to UK'
Multinationals doubtful about Budget changes
Working group will look at CT reform
Controlled foreign companies also scrutinised
Prudence becomes progressive
ALLISON PLAGER and RICHARD CURTIS take a first look at the June Budget
Corporate calculation
A non-resident corporate body is based in the EU, but uses its agent’s UK address for tax purposes in this country. It pays income tax on its rental income, but is there a liability on the sale of the property?
Agent code requests
Must be made in writing
Extra-statutory concession B46 to vanish
Withdrawal due to changes in causes of late filing
Discriminatory tax treatment
FCE Bank plc (TC445)
CGT rises will ruin economy, claims CBI
Chancellor urged to control deficit via controlled spending
No more paper with company notices
Taxman ceases to issue blank CT600 forms
Co-ordinators appointed to large firms
New HMRC role to extend relationships with businesses
XBRL tags
Updated info
Free software exhibition
Showcase of products to support returns filed using new iXBRL standard
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READERS'
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
New queries: 5 February 2026
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
Read All
Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures