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International
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15
Why public registers of overseas companies are unnecessary
Tax transparency already here
Court of Appeal’s decision in Beard v CRC
It’s a dividend, Jim…
Readers’ forum: UK taxation of Central Provident Fund
Singapore’s social security
Readers’ forum: Can loss be claimed via a negligible value claim?
Company in liquidation
Twice half a life in international taxation
Twice half a life in international tax
Readers’ forum: Using late husband’s nil rate band
Thinking about the future
Readers’ forum: Tax implications of repatriating art
Masterpiece
Readers’ forum: Will overseas sales create a UK registration problem?
Dutch customer
Accuro Trust (Switzerland) and excluded property
An unhappy situation
Readers’ forum: Can overseas customer claim VAT on fees to UK solicitor?
Solicitor fees
Readers’ forum: How does Northern Ireland base for customer affect VAT?
Chimney installation
Introduction to tariffs
An introduction to tariffs
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years