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Issue : Vol 197, Issue 5033
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Readers’ forum: From the cantons to the shires
Readers’ forum: Death and taxes – but no certainty!
Readers’ forum: Late R&D deadline claim – time out?
Readers’ forum: Identity check when trying to submit MTD for self-assessment report
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Concerns over plans to recover lower-value tax debt
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General anti-abuse rule panel rules on company umbrella schemes
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CASES
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Company was controlled in the UK
Previous involvement in MTIC could be considered
Profits constituted income from immovable property
Fitting service supplied as well as carpets?
‘Eat out to help out’ claims were overstated
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This week's opinion: 10 September 2026
Company was controlled in the UK
Previous involvement in MTIC could be considered
Profits constituted income from immovable property
Fitting service supplied as well as carpets?