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Tax may be due on transfers to ROSIIP
Judicial review could follow appeal court decision over QROPS status
Any means any
Segesta Ltd, Upper Tribunal (Tax and Chancery Chamber)
Late claim permitted
C Irby (TC1979)
Does the cap fit?
PAUL APLIN is at a loss to understand the reasoning behind plans to cap tax reliefs
Making EMI options available to more employees
Consultation to oversome academics' problem
Conditions not satisfied
Benson Partnership Ltd (TC1760)
EC gives okay to higher EIS and VCT limits
Employee threshold increased to fewer than 250
New conditions tighten up QROPs regime
No retrospective effect, taxman confirms
Germination
PAUL HOWARD and PAULA TALLON consider the changes to the new seed enterprise investment scheme
Overseas scheme does not qualify
TMF Trustees Singapore Ltd v CRC, Court of Appeal
Short service refund lump sums tackled
Change to allow for partial refund without unauthorised payment charges
New regs offer protection to RMPP members
Transfer to new scheme will avoid charges
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NEWS
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Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings
Major changes to financial reporting go unheeded
DEADLINE DATES
Deadline dates for November 2026
CASES
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Nudge letter does not constitute an enquiry
Extent of dog handlers’ expenses
Release from full amount of loan
Primary purpose of quay wall – premises or plant?
Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026
Technical consultation on founders’ relief
Donated medicines attract zero rate
Clarify guidance on withdrawal of capital from business, says the CIOT
Home Office sets aside £74.5m for IR35 failings