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A limited liability partnership will be paid a success fee by an overseas client in the form of share options. Advice is required on the accounting and tax treatment of these

Let us know if clients receive letters erroneously

Parties responsible for premises must register by 1 January

Orchid Properties v HMRC (No 2) (TC02323)

Shares-for-rights is a squalid and disreputable idea, says MIKE TRUMAN

Because HMRC seem to be taking an increasingly long time to process claims to repayment of overpaid CIS payments, a company is setting off the excess against corporation tax by including this on the corporation tax return

HEATHER MILLER laments the demise of extra-statutory concession C16

Payerti.org is independent of taxman

D Knowles (TC2199)

Sloane Robinson Investment Services Ltd (formerly Sloane Robinson Investment Management Ltd) (TC2132)

'Profit and loss should be offset against each other before cap is considered'

JI HAO ZHANG looks at the reliefs available on a loss of money invested in a business

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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NEWS

Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

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Deadline dates for October 2026

CASES

Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

MOST POPULAR

This week's opinion: 24 September 2026 Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Failure to monitor appeal results in no reinstatement Reinstatement application allowed

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