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NICK LLOYD believes community investment tax relief's time may have finally arrived

New account to be available by autumn 2011

Details of subscription limits for 2011/12

Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements

A draft secondary legislation has been published by HMRC

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

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NEWS

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

Deadline dates for August 2026

CASES

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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