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Investments
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37
Offshore rules exempt investment managers
Regulations in part 3, chapter 6 have no relevance
VCTs
Consultation extended
Not enough fingers
NICHOLA ROSS MARTIN gets to grips with the complicated pensions tax relief reform
Not connected
R J Taylor; N Haimendorf (TC277)
EIS rules reinterpreted for partnerships
Implications for new investment explained in RCB 77/09
Pensioned off
KEITH M GORDON summarises the PBR announcements relating to pension contributions
Keydata ISA investors will not pay tax
Most individuals protected following FSCS decision
Pensions and DOTAS
The disclosure of tax avoidance schemes (DOTAS) form AAG1 now includes a tick box for ‘Regulation 17A Pensions’. In what circumstances will this be relevant?
Pensions online
Improvements info now available
TAPIA turn off
MARK MORTON and ANDREW BURGESS plumb the depths of the pensions anti-forestalling legislation
Pinpoint the time
What is the date of payment for the purposes of claiming relief on employers’ pension scheme contributions? JOHN WOOLLEY reports
Deadline for Icesave ISA reinvesting
Contact FSCS before 5 Oct for duplicate certificate
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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
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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
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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