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38
The numbers game
RICHARD CURTIS and RUFUS discuss the tax and theological implications of their retirement plans.
The REIT stuff
ALLISON PLAGER reports highlights from the Standing Committee's 14th and 15th sittings.
Going up!
KEVIN NICHOLSON looks at the tax implications when the growth of the company has reached a stage where additional capital is required.
Formative years
KEVIN NICHOLSON looks at the tax benefits available when starting up a business.
Abandon hope!
The Finance Bill received its second reading in the House of Commons recently. ALLISON PLAGER reports.
Enterprising budget?
KEVIN NICHOLSON reviews some of the new measures in the 2006 Finance Bill introduced to drive enterprise and considers the elements that were missing.
JV or not JV?
This is the question facing qualifying companies for EMI, EIS, CVS and VCT reliefs. REBECCA MURRAY explains.
News - Revenue
Pension transfers; Loss relief change; No offence intended!
Recycling limit
ANNE REDSTON explains the proposed rules to limit the 'recycling' of pension lump sums.
Hitting the wall
BRIAN LAWLESS bangs his head against the latest HMRC guidance on the tax deductibility of pension scheme contributions made on behalf of controlling company directors.
Disaster movie?
BARRY HALLAM ATT discovers that, for some people, an investment in a film partnership could come in over budget.
News - Revenue
Pension contributions; Dividend stripping
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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