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Early Xmas present... premium icon
… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
02 Dec 2008
Panacea? premium icon
ALLISON PLAGER reports aspects of the 2008 Pre-Budget Report
02 Dec 2008
PBR '08: corporation tax overview premium icon
Details of changes
25 Nov 2008
SME rescue package 'too little, too late'
'Benefits risk being diluted by detail'
25 Nov 2008
Cut taxes by £20bn, urge business chiefs
IoD plan for 'fiscal stimulus'
18 Nov 2008
New interpretation of SME status
Will affect firms making R&D and VRR claims
17 Nov 2008
R&D tax credits offer 'cruel irony'
Warning of 'legal Catch 22' for SMEs
23 Oct 2008
CT enquiries must be refined, say MPs
Report criticises targeting of companies
21 Oct 2008
New interest rates for CT payments premium icon
In respect of accounting periods ending on or after 1 July 1999
17 Oct 2008
Corporate tax delivery premium icon
DONALD DRYSDALE considers corporate tax compliance risk management issues, looking particularly at potential weaknesses in delivery and an approach to remedying these.
14 Oct 2008
CT regime 'does not bode well for UK'
77% of multinationals consider tax when choosing overseas base
29 Sep 2008
CIOT backs EC cross-border request
M&S judgment 'must be implemented in full'
22 Sep 2008
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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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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
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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
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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
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