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Income Tax
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182
Sector looks to post-election IR35 reform
Freelancers' body optimistic about change
Child trust funds
Information about payments to disabled children
Taxman launches final NPS upgrade
Extra automation to checking amount of tax paid
The full-time whistle
MARIA KITT considers the potential tax implications when a business is wound up
Old peculiar
A bracing walk to the pub with Rufus the dog starts RICHARD CURTIS thinking about tax relief for exercise
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Updated PAYE application
No PAYE return?
HMRC can be informed electronically
Reasonable claim
R (on the application of Valentines Homes & Construction Ltd) v CRC, Court of Appeal
No penalty for paper returns
For firms with five or fewer employees
Film finance
CRC v Micro Fusion 2004-1 LLP, Court of Appeal
Nothing doing!
PETE MILLER looks at Budget 2010 and measures of interest to the corporate sector generally
Helicopter benefit
Antique Buildings Ltd (TC408)
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Readers’ forum: Calculation of EIS gains
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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?
Lack of formal claim means lack of appeal
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