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CRC v FCE Bank plc, Upper Tribunal (Tax and Chancery Chamber)
Film tax relief extended
Available until end of December 2015
Enterprise not favoured, claim private firms
Tax measures criticised for lack of impact
Straddling the change
KEVIN READ looks at how companies should prepare for the forthcoming reduction in the annual investment allowance
First-time R&D claimants offered support
HMRC launch voluntary advance assurance pilot scheme
FTSE 100 firms' tax rate drops by a third
Moves overseas by UK companies have played a part, claim accountants
FTSE firms under fire for use of havens
Most multinationals routinely set up offshore to dodge tax, claims charity
Corporate partners
A corporate partner can be an effective tax planning device for the self-employed...
Big extraction
JACK HOLLYMAN considers various ways of mining profits from a corporate partner
Getting colder
'If you didn’t ask you didn’t get'
Multiple attraction
SARA COHEN considers a route to private company share buybacks
EC proposes financial transaction tax
Plan could lead to market distortion, warns expert
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Readers’ forum: From The Little Mermaid to Jack and the Beanstalk
Readers’ forum: Two claims or one?
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NEWS
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Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012
Scottish government consults on air departure tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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Assessments were not protected
Zero-rated book or a standard-rated ghost-writing service?
Lack of formal claim means lack of appeal
When a temporary workplace is a permanent one
Taxpayer was UK-resident for tax purposes
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This week's opinion: 12 February 2026
Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012