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37
End game
How are pension funds taxed on death? DAVID SEATON explains the rules that apply
Rest assured
PENNY BATES has a practical look at how to use life assurance in tax planning
Pensions Q&A
Information updated online
Limits lifted from divorce pension-shares
Act abolishes safeguarded rights
ISA Bulletin 14
Latest info from HMRC
Do the numbers!
ROGER MURAY and JOHN MACKAY consider the effect of the proposed changes to tax relief on pension premiums
Renegotiating leases
Pension Schemes Newsletter 37 clarification
Regulations on REITS
Two draft regulations
Update for pension schemes
Summary of newsletter 37
Repay the fund!
Thorpe v CRC, Chancery Division, 26 March 2009
Tax-based VCTs win state aid approval
Treasury promises more certainty for firms, following EC decision
Offshore FURBS
A client’s company set up an offshore funded unapproved retirement benefit scheme, where the monies have been invested in an offshore bond
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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
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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