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Views sought on likely benefits for small firms

Online advice on XBRL

Use of reliefs by private firms remains low, finds survey

Clarification of ‘change of ownership’

Authentication codes required for Companies House webfiling

New regulations laid before Parliament

Marks end of Banking counterpart

Move to close corporate rescue loophole

Philips Electronics UK Ltd (TC 176)

Legal & General Assurance Society Ltd (TC 175)

The European Commission has referred the UK to the ECJ

Marks and Spencer plc (TC 181)

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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026

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NEWS

Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

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Deadline dates for April 2026

CASES

Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling

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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

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