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Income Tax
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Hansard, 9 Nov 2010, vol 518, no 67, col 288W
CIOT survey gets to grips with SA filing
Body hosts HMRC study of online submissions
Dismissal deduction
An ex-employee has taken his employer company to court and won a claim for unfair dismissal, but is the amount paid allowable as a revenue deduction?
Sharing success
LIZ MCCARTHY looks at the tax charges that can arise on employee share schemes, and how they can be mitigated
Car benefit applies
Samson Publishing Ltd, EJC Fehler, NS Fehler (TC749)
CTF Bulletin 51
Includes update on annual statements
Few claim R&D relief
Latest Revenue stats
Expenses
Employees travelling outside the UK
HMRC set out blueprint for near-future
Bosses criticise lack of detail in business plan
Tax system needs radical reform: Mirrlees
Review proposes merger of income tax and NI
Share scheme ceases
A public limited company had a save-as-you-earn share scheme, but a management buy-out took place 30 months after the start of an employee’s three-year savings plan
Pity the French?
PETER ARROWSMITH reviews the NIC effects of changes to the state pension age
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Readers’ forum: Calculation of EIS gains
Readers’ forum: Is the employment allowance available to a sole director?
Readers’ forum: From The Little Mermaid to Jack and the Beanstalk
Readers’ forum: Two claims or one?
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NEWS
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Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012
Scottish government consults on air departure tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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Assessments were not protected
Zero-rated book or a standard-rated ghost-writing service?
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When a temporary workplace is a permanent one
Taxpayer was UK-resident for tax purposes
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This week's opinion: 12 February 2026
Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012