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Investments
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37
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
Protection extended in some cases
Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010
Pension reform will lead to unfairness: IFS
Thinktank calls for reduction to tax-free withdrawal
The Enterprise Investment Scheme: a Guide for Practitioners
By Kevin Slevin; £120 (plus £5.70 P&P)
Notional earnings cap
Final figure published
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READERS'
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
Read All
Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime