Issue : Vol 196, Issue 5003

How much tax is collected from defaulters?

Steering a clear course

Giving a FIG

A Prudent[ial] balance?

Trojan horse of global expansion

VAT and prepayments for private education.

Tax-efficient funding of education

Inheritance tax planning

Cleaning services

Build costs

VAT

Later lifetime gift of shares An investment company has issued 100 ordinary £1 shares divided into four equal lots (A, B, C, D) of 25 ordinary £1 shares. They all have equal rights for...

1 November 2025 Pay corporation tax liabilities for periods ended 31 January 2025 for small and medium-sized companies not liable to pay by instalments. 2 November 2025 Form P46 (Car) for quarter...

Hydrocarbon oil duty brought in just over £2bn in August 2025, a drop of almost £50m, or 2.4%, from August 2024 and more than £500m lower than the same month in 2023 (21.5%), according to HMRC...

In the year 2023-24, about 1,650 companies elected into the patent box regime, according to HMRC statistics. This is broadly consistent with the previous year when 1,640 companies claimed the...