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Draft lump sum order published

No news on cap amount

EMMA WISE discovers that it can prove advantageous for a company to be incorporated in Scotland

CIOT gives cautious approval to tax relief plans

Updated schemes list

But plans will 'hasten demise of final salary pension schemes'

Experts express disappointment at planned reforms

Nine documents for discussion and consultation

Revenue seeking volunteers

Draft technical guidance

No unauthorised payments penalty on transfer of provider

ALLISON PLAGER and RICHARD CURTIS take a first look at the June Budget

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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026

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NEWS

Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

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Deadline dates for April 2026

CASES

Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling

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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW

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