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P Brown and others (TC4780)

W Donaldson (TC4779)

Bloomsbury Verlag GmbH (TC4778)

The income tax and National Insurance implications of over-valuing shares?

A Hauser (TC4799)

Dr S Jain (TC4788)

Spring Salmon & Seafood Ltd (TC4758)

V Todd (TC4700)

Ambrosia Bakes Ltd (TC4694)

What exactly is the purpose of tax?

2015 was an exciting one for tax practitioners, with much to learn.

Scotland's finance secretary, John Swinney, ruled out any increase in income tax rates for Scottish taxpayers

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NEWS

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

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Deadline dates for October 2026

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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

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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

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