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Update for online CT tool

Move aimed at reducing firms' admin burdens

Late payments of interest

Comments wanted by 16 Oct

Consultation on new guidance for Company Taxation Manual

Paycheck Services 3 Ltd and other companies; CRC v Holland and another, Court of Appeal, 2 July 2009

Dawsongroup Ltd (TC105)

A new minimum interest rate on tax repayments of 0.5% is to be introduced

ALLISON PLAGER reviews the eleventh, twelfth and thirteenth sittings of the Public Bill Committee

A company shareholder is considering waiving the repayment of a loan that he made many years ago to a close company. He would wish a bank guarantee to be removed.

'Move likely to be costly and problematic'

A company director has loaned borrowed money to his company in an attempt to keep it afloat. The company appears to have ceased trading, but if it restarts on a smaller scale will the director still be eligible for tax relief on the loan interest?

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Readers’ forum: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026

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NEWS

Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded

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Deadline dates for November 2026

CASES

Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan

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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings

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