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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
Builder's damages win 'unlikely to be repeated'
Neil Martin's recent court victory won't lead to hundreds of taxpayers claiming compensation from HMRC, say experts
Arctic case 'cost over £500,000'
Professional Contractors Group's estimate is not recognised by HMRC
Tax ripples, reliefs, and reflections
KEN TINGLEY reflects on both his time as the editor of Taxation magazine from 1978 to 1984, and on government and taxation changes
Experts say yes to harmonisation plan
Many tax professionals in Europe's biggest businesses are in favour of European Commission proposals for a harmonised, pan European corporate tax system, a new study from KPMG International has found.
Tax law rewrite
In respect of Bill 6 (corporation tax), the tax law rewrite committee has recently published draft clauses
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Readers’ forum: Can landowner charge VAT on new self-build project?
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NEWS
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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
DEADLINE DATES
Deadline dates for April 2026
CASES
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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