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ECL Solutions Ltd (SpC 721)

Walthamstow and Woolwich transferred to central London

JOHN MANIS considers the decision in Fletcher v HMRC on debt capitalisations

MIKE TRUMAN looks at the new Time to Pay arrangements and gets some interesting answers from STEPHEN BANYARD, director of HMRC’s Business Customer Unit

I was interested to read in 'Delayed repayments' that HMRC had ‘categorically denied’ that they were delaying the processing of paper self- assessment tax returns where refunds were due.

HMRC invite comment; Tolley holds summit

The implications of the High Court judgment in the FII group litigation on the taxation of dividends are explored by SIMON WHITEHEAD

… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses

ALLISON PLAGER reports aspects of the 2008 Pre-Budget Report

Details of changes

'Benefits risk being diluted by detail'

IoD plan for 'fiscal stimulus'

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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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