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Income shifting: the reactions
Response to the Treasury's new consultation document on income switching was swift and forthright. Here we offer a selection of the most notable remarks
Treasury moves against income shifting
The Government has issued its long-awaited consultation document in response to HMRC's loss in the Arctic Systems case
Update for R&D time limits
Claims to research and development tax relief for accounting periods ending before 31 March 2006 must be made by 31 March 2008
Clearances pilot to take off
HMRC are to provide firms with their view of the tax consequences of significant commercial issues wherever there is uncertainty
Business-returns enquires slot changes
The window for HMRC to look into company tax returns has been updated
Less to report
The amount of information that companies have to provide on their share scheme returns for 2007-08 and later years has been reduced
PwC partner moots transitional relief
It would allow taxpayers affected by CGT reform to elect to have a notional sale and reacquisition, says Kevin Nicholson.
Firms unaware of green tax benefits
Fewer than 5% of businesses are taking advantage of environmental tax breaks, according to new research.
Rewrite clauses
Draft clauses and explanatory notes on different aspects of corporation tax have been published for public consultation
Charitable changes
There are changes aplenty in the charity tax world. SETU KAMAL casts an eye over some of them
What's the form?
MIKE TRUMAN looks at the recent case of Neil Martin Ltd v HMRC and asks when taxpayers can claim damages for Revenue delays and mistakes
Tragedy or comedy?
Are big businesses and small businesses taxed in a completely different way? JOHN NEWTH suggests that they just might be
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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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NEWS
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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
DEADLINE DATES
Deadline dates for March 2026
CASES
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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
MOST POPULAR
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