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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: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
New Queries: 14 May 2026
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime