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Companies

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Readers’ forum: Section 455 implications of loan premium icon
Loan to company
23 May 2025
Readers’ forum: Are joint venture shareholdings chargeable assets? premium icon
Gift holdover relief
12 May 2025
Readers’ forum: Tax implications if loan is repaid in accounting period premium icon
Director’s loan
02 May 2025
Readers’ forum: Effect of using proceeds of buyback as a loan premium icon
HMRC clearance
28 Apr 2025
Readers’ forum: What is the tax position if company is liquidated? premium icon

Company liquidation

14 Apr 2025
Readers’ forum: What are the consequences of a write-down? premium icon
Connected loan
07 Apr 2025
Readers’ forum: Could there be a problem with giving too generously? premium icon
Corporate gift aid
31 Mar 2025
Readers’ forum: VAT on contract for project management premium icon
Office construction
31 Mar 2025
Readers’ forum: Transferring shares from subsidiary to holding company premium icon
Company structure
03 Mar 2025
Readers’ forum: Will shareholders be eligible for BADR? premium icon
Trading company
24 Feb 2025
HMRC R&D disclosure service premium icon
Need to know
17 Feb 2025
Readers’ forum: Best way for orchestra to get tax relief premium icon
Orchestra tax relief
10 Feb 2025
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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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
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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
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