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Investments
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38
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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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
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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