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transfer
Lessons from First-tier Tribunal decision in cross-border CGT case
Good intentions
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READERS'
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Readers’ forum: Recalculate output tax after over-use of a retailer scheme?
Readers’ forum: Currency conundrum on charitable donation
Readers’ forum: Who pays the piper?
Readers’ forum: All or nothing?
New queries: 4 June 2026
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NEWS
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Estates affected by NS&I tracing issue spared inheritance tax
Foreign permanent establishment exemption to be mandatory
Most self-employed people are not saving into a pension scheme
Tax take from small businesses rises 23%
New advisory fuel rates from June
DEADLINE DATES
Deadline dates for July 2026
CASES
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Equity element of partnerships’ expenditure was allowable
Permission granted to amend statement of case
Each element of meal deal is a separate supply
Residential character lost decades previously
Conditions met for late payment of class 2 contributions
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Equity element of partnerships’ expenditure was allowable
Permission granted to amend statement of case
Each element of meal deal is a separate supply
Residential character lost decades previously
This week's opinion: 4 June 2026