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NEIL EDWARDS explains how a pension contribution can give tax relief in excess of 100%

John Woolley LLB, FCII, FTII explains the intricacies of Funded Unapproved Retirement Benefits Schemes when invested in business assets

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Readers’ forum: VAT reduction for children’s meals – and service charges? Readers’ forum: Residential lease extension Readers’ forum: Is all lost? Readers’ forum: FIG reporting New queries: 2 July 2026

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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

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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

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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

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