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Income Tax
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186
Pros and cons of salary sacrifice for acquiring an electric company car
Best thing since sliced bread?
Readers’ forum: Is relief available for company put through liquidation?
Entrepreneur’s retirement
Readers’ forum: Is relief available for income from home rental?
Rental income
Readers’ forum: Should rental income be taxed on company or individual?
Question of interest
Readers’ forum: Treatment of shares in ‘rescued’ company
EIS withdrawal
Readers’ forum: Are companies owned by a mum and daughter associated?
Associated companies
IR35 investigations
Some additional points…
Source of cryptoasset income: part two
Where’s Wallet?: part two
Readers’ forum: Can income deductions be offset against UK income tax?
US income
Readers’ forum: What year do dividends fall into?
Share dividends
The taxman - the sometimes forgotten person in mediation settlements
Do not forget the taxman!
Register of overseas entities – latest developments
Clear conscience?
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NEWS
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English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices
Extend penalty relaxation to people joining MTD next April, says ATT
DEADLINE DATES
Deadline dates for October 2026
CASES
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Offshore company was a contractual shell
Capital repayment was within transactions in securities regime
Underdeclarations wholly attributable to director
Taxpayer was beneficially entitled to the property
Company was controlled in the UK
MOST POPULAR
This week's opinion: 17 September 2026
English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices