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Investments
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38
Powerful words
ALLISON PLAGER and RICHARD CURTIS review the 15th and 16th sittings of the Public Bill Committee
Shares note for Northern Rock investors
HMRC briefing offers tax position details
Gimme shelter
JOHN WOOLLEY provides an update on life policyholder taxation
AIC defends offshore tax havens
Support for 'legitimate role going offshore can play'
PAIFs
Information published on new type of collective investment scheme
PAIFing the way
Are property authorised investment funds the new REITs, asks CAMILLA SPIELMAN
Employee savings
Annual employee share ownership survey results
Enticing angels
How do VCT and EIS investments affect company performance?
Community investment tax relief changes
The Government wants to boost investment in disadvantaged areas
Going green
An ecological frame of mind can save your tax bill. PAUL WEBB explains how
Use CGT reform 'to reward entrepreneurs'
The Chancellor should extend the Enterprise Investment Scheme, claims Peter Penneycard
Managing investment
HMRC have withdrawn from the appeal in JP Morgan Fleming Claverhouse Trust plc and another v CRC (Case C-363/05)
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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