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Investments
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38
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
OTS moots turnover tax for smallest firms
Also suggests self-certification process for employee share schemes
Fixed deadline
Have you considered which clients should consider applying for fixed protection, asks ALLISON PLAGER
Employer asset-backed pension contributions restricted
New legislation to limit circumstances
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NEWS
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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
DEADLINE DATES
Deadline dates for October 2026
CASES
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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
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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