Issue : Vol 198, Issue 5041

Bringing humanity into the tax system

Making a distribution

The importance and value of mentoring

Backwards step?

Take a bet?

The new ISA rules from April 2027.

Enterprise investment scheme

VAT

Capital gains tax

Capital allowances

Was extension incorrectly included in CGS? A new client has an unusual situation with the capital goods scheme (CGS) and a property owned by his business, which is wholly used for trading purposes....

A new social security agreement has been agreed between the UK and India that will determine where National Insurance contributions (NICs) are paid and ensure that workers moving between the countries...

The VAT (Amendment) Regulations SI 2026/765 come into force on 29 July 2026 and amend Part 15 of the VAT Regulations SI 1995/2518 by removing computers or computer equipment from the items to which...

At Budget 2025, the government announced its decision to implement the international controlled transactions schedule (ICTS) reporting requirement and power to introduce regulations requiring in-scope...

HMRC has published guidance on the taxation of state pensions. HMRC says that it bases a full year’s state pension on one week at the weekly rate before and 51 weeks after the amount changes...