Issue : Vol 196, Issue 4999

The loan arrangers: part one

Change in the weather

A turning point?

Pitfalls ahead!

A new double contributions convention will be negotiated between the UK and India....

Employee ownership trusts: a policy that works

Employee share awards and internationally mobile employees in the UK.

False advertising

Expenses

Investigation

Windfall

Split year treatment of pension income. I have a husband and wife who have returned to the UK mid-way through 2024-25 from France, where they were resident for some eight years. Both are in receipt of...

1 October 2025 Pay corporation tax for periods ended 31 December 2024 for small and medium-sized companies not liable to pay in instalments. 5 October 2025 Notify HMRC of income tax or CGT liabilities...

A total of £2.4bn was paid in creative industries tax reliefs and expenditure credits for the year to 31 March 2024 – a 10% increase from the previous year (£2.19bn), according to...

Self-serve time to pay has been introduced for taxpayers with simple assessment debts, HMRC has confirmed in Agent Update 134. The tax authority is currently in the process of sending simple...