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tax by numbers
Medical examination
HEATHER MILLER works through calculations in which a partnership takes in new members
Leases unleashed
HEATHER MILLER investigates the rather scary subject of assignments, grants and premiums
A matter of timing
Always consider potential alternative methods of purchase and claims for relief for capital assets, advises HENRY WOOD
Pizzicato’d
HEATHER MILLER reviews the tax treatment of insurance receipts
They don’t like it...
Are you foxed by foreign currency accounts and share purchases? MIKE THEXTON explains the rules
All at sea...
RICHARD CURTIS casts a weather eye over losses and overlap periods
Taking the credit
REBECCA BENNEYWORTH provides a rundown of changes to tax credits
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READERS'
FORUM
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Feedback: 23 October 2025
Tax tip: Carried interest and cross-border workers in the private equity sector
Readers’ forum: Later lifetime gift of shares
Readers’ forum: Which address to use for VAT registration purposes?
Readers’ forum: Double trouble
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NEWS
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In brief: 23 October 2025
VAT error correction notice updated
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence
Accountants are not ready for digitalisation
DEADLINE DATES
Deadline dates for November 2025
CASES
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Termination fee was not a surrender of rights
Company’s carelessness brought about loss of tax
Claims were made in time
Directors’ salary increases were too late
Remote gaming duty is due on free spins
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In brief: 23 October 2025
VAT error correction notice updated
This week's opinion: 23 October 2025
Draft Welsh Budget for 2026-27 published
Instagram tax fraud promoter receives suspended sentence