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68
Liquidating the assets
A practical look at liquidation demergers
HMRC address UK Film Council certificates
Production can apply for interim proof of Britishness
Acting up
A company has received compensation from HMRC in respect of an incorrect payment of advance corporation tax made under a mistake of law. Interest was paid, but is this taxable?
Companies 'not ready for online filing'
Only 4% of firms are set for new requirement: Deloitte
A work in progress
PETE MILLER outlines his thoughts on HMRC’s plans for the simplification of the capital gains rules for groups of companies
A little sweetener
ANASTASIA TENNANT explains how the exemption for private treaty sales applies to companies
Debt buy-backs
Draft guidance on application of new legislation
New CFC regime must be well-honed: IoD
'Anything beyond minimum admin burden is waste'
CT online
Update to software providers list
A new framework
'Government will need to make trade-offs between principles'
Loan relationships
Draft guidance on connected companies
Working Together: calls to CT districts
Help identify and discuss issues stemming from systemic HMRC operational problems
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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