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The Taxation of Small Business
Reviewed by SIMON SWEETMAN
Guide to the Tax Treatment of Specialist Occupations
Author: Keith M Gordon; 286 pages
Zurich Tax Handbook 2008-09 & Tolley's Tax Guide 2008-09
Reviewed by TINA RICHES, technical director (cross-cutting), CIOT
Global Tax Risk Management - Special Report
Reviewed by MICHAEL BLACKWELL, McGrigors
Different drum
The High Court judgment in Drummond seems to save the taxpayer from having an artificial loss converted into an artificial gain, says MIKE TRUMAN
Entrepreneurs’ Relief
Book by Kevin Slevin. Published by Slevin Associates. Loose leaf, 140 pages, £120 (25% discount for small firms)
Incorporating a business
By Roger H Jones. Third edition, 392 pages. Published by Tottel Publishing, price £68
Entrepreneurs' relief
By Kevin Slevin. Published by Slevin Associates, loose leaf, 140 pages. Price £120 (25% discount for small firms)
Tolley's Expatriate Tax Planning 2007-08
Reviewed by SIMON GRAY, Tax partner, Henton & Co LLP
VAT Issues and Solutions
Reviewed by NEIL WARREN
Drafting Trusts and Will Trusts in the Channel Islands; Drafting Cayman Islands Trusts
Reviewed by MARY FRASER FCA.
Pensions terminology
Reviewed by ALLISON PLAGER
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Readers’ forum: Making tax digital confusion
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years