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Unfinished business?
KEN MOODY considers the loan relationship rules and their application to connected party debt
Treasury offers £160m boost to gas fields
New tax incentive for region west of Shetlands
Huge rebates forecast for investment funds
Another victory for Aberdeen in dividends saga
Reform of CFCs' tax treatment mooted
Treasury aims to increase UK competitiveness
CT rebates 'taking twice as long as last year'
Accountancy group blames new HMRC system
CT online
HMRC directions under new regulations
Update for rules on transfer of assets
Change in regard to move from overseas branch to non-resident company
Tax tweaks
No great changes, just some minor adjustments to the works. PETE MILLER looks at the corporation implications of the pre-Budget report
Small firms praise PBR tax measures
But NI increase is not welcome
A family affair
IAIN ROBERTSON looks at the measures companies can take to avoid being associated
CT software
Guide to compatible third party applications
CT Online prepares for iXBRL requirement
Return form to be replaced with updated software
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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