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Investments
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38
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
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?
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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
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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