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CTA 2009
Analysis of the Upper Tribunal decision in Delphi Derivatives (in liquidation)
Penalties cancelled
FRS 102 revisions – what tax advisers need to know
Changing the standard
Tax relief for goodwill: Armour Veterinary Group Ltd
Relief for goodwill
BlueCrest Capital v HMRC
A real headache
Upper Tribunal decision in M Group: Not what we hoped for
Not what we hoped for
Loans and the unallowable purpose rule
Expansive approach
IR35 investigations
Some additional points…
Transfer pricing, permanent establishment and diverted profits tax consultation
Government consults
Any sympathy?
The employee of a bank has a mortgage from his employer to assist in the purchase of buy-to-let properties, but P11D forms show that a large benefit in kind has accrued. Can this be set against the rental liability?
Revamp for loan relationships rules
Comments on draft legislation wanted by 17 September
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years