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Drawdown rates to be equalised for women
Providers must make change following ECJ ruling
14 Aug 2012
Tax may be due on transfers to ROSIIP
Judicial review could follow appeal court decision over QROPS status
30 Jul 2012
Any means any premium icon
Segesta Ltd, Upper Tribunal (Tax and Chancery Chamber)
24 Jul 2012
Late claim permitted premium icon
C Irby (TC1979)
12 Jul 2012
Does the cap fit? premium icon
PAUL APLIN is at a loss to understand the reasoning behind plans to cap tax reliefs
10 Jul 2012
Making EMI options available to more employees
Consultation to oversome academics' problem
03 Jul 2012
Conditions not satisfied premium icon
Benson Partnership Ltd (TC1760)
19 Jun 2012
EC gives okay to higher EIS and VCT limits
Employee threshold increased to fewer than 250
11 Jun 2012
New conditions tighten up QROPs regime
No retrospective effect, taxman confirms
16 Apr 2012
Germination premium icon
PAUL HOWARD and PAULA TALLON consider the changes to the new seed enterprise investment scheme
10 Apr 2012
Overseas scheme does not qualify premium icon
TMF Trustees Singapore Ltd v CRC, Court of Appeal
10 Apr 2012
Short service refund lump sums tackled
Change to allow for partial refund without unauthorised payment charges
27 Mar 2012
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Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt Out & about: 2 July 2026
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Conforming interpretation of EU law was correct No reasonable excuse for submitting five returns late Client relationships do not constitute goodwill Reasonable to take advice from tax promoter Marketed floorplan preferred over taxpayer’s
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This week's opinion: 2 July 2026 Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt
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