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Unfinished business?
KEN MOODY considers the loan relationship rules and their application to connected party debt
Treasury offers £160m boost to gas fields
New tax incentive for region west of Shetlands
Huge rebates forecast for investment funds
Another victory for Aberdeen in dividends saga
Reform of CFCs' tax treatment mooted
Treasury aims to increase UK competitiveness
CT rebates 'taking twice as long as last year'
Accountancy group blames new HMRC system
CT online
HMRC directions under new regulations
Update for rules on transfer of assets
Change in regard to move from overseas branch to non-resident company
Tax tweaks
No great changes, just some minor adjustments to the works. PETE MILLER looks at the corporation implications of the pre-Budget report
Small firms praise PBR tax measures
But NI increase is not welcome
A family affair
IAIN ROBERTSON looks at the measures companies can take to avoid being associated
CT software
Guide to compatible third party applications
CT Online prepares for iXBRL requirement
Return form to be replaced with updated software
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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