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38
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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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
MOST POPULAR
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