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partnerships
Finding a partnership’s trade or business after GCH Corporation Ltd
Show business or no business
Trading allowance – simplicity with strings
Simplicity with strings
MTD for income tax: are we nearly there yet?
Are we nearly there yet?
BlueCrest Capital v HMRC
A real headache
Tax planning from the get go
Starting well
All mixed up
The implications of Finance Bill 2014’s changes to rules for mixed partnerships
UTR exception for non-UK resident partners
Interim measure to bridge short-term difficulties
Some new partners yet to receive UTRs
'Reasonable excuse' claim should be made with filed return
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READERS'
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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