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Investments
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38
Treasury unveils array of tax changes
Nine documents for discussion and consultation
Pensions review
Revenue seeking volunteers
Interim rules
Draft technical guidance
Pension tax charge dropped for under 55s
No unauthorised payments penalty on transfer of provider
Prudence becomes progressive
ALLISON PLAGER and RICHARD CURTIS take a first look at the June Budget
Rules for pilots
JOHN WOOLLEY considers the complications caused by the impact of new perpetuity rules on pension by-pass trusts
Higher rate relief on contributions
Draft technical guidance explains key elements of legislation
Pensions
Newsletter covers impact of age changes
ISA Bulletin
Revenue questions 'kick-out' clause
Pension potholes
Whatever happened to pension simplification? MIKE TRUMAN looks at the bumpy road to retirement following the latest changes
Pension relief plans 'virtually unworkable'
CIOT calls for further consultation on new restrictions
Online returns tweaked
Up to 998 amendments allowed
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READERS'
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Readers’ forum: VAT reduction for children’s meals – and service charges?
Readers’ forum: Residential lease extension
Readers’ forum: Is all lost?
Readers’ forum: FIG reporting
New queries: 2 July 2026
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NEWS
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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
DEADLINE DATES
Deadline dates for August 2026
CASES
Read All
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
MOST POPULAR
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