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ITA 2007
HMRC clearance process for a close company
Clearing a path through
Tax alchemy
MARK MCLAUGHLIN looks at two income tax anti-avoidance rules potentially affecting receipts of capital
Not such a good fit
JAN ELLIS examines the effect of the current capital gains tax regime on employee shares
Double donor
The beneficiary of a £1 million estate is thinking of making a charitable donation of £100,000. He also has annual employment income of £200,000
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READERS'
FORUM
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Readers’ forum: Was extension incorrectly included in CGS?
Readers’ forum: Calendar quarters?
Readers’ forum: Under the influence
Readers’ forum: Overdrawn director’s account
New queries: 6 August 2026
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NEWS
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HMRC contacting individuals about missing NI contributions
More guidance on temporary VAT rate for summer activities
Thirteen live corporate criminal offence investigations
Landlord tax disclosures raise £104m revenue in 2025-26
Effect of new whistleblower scheme on investigations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Kittel test on missing trader fraud
Companies can’t benefit from decision shown to be wrong
Shares in company were not relevant business property
HMRC’s assessments overstated liability
Failure to notify HMRC of application to reinstate appeal