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HMRC revamps Corporate Finance Manual
Marks end of Banking counterpart
Exemption on debt buy-backs abolished
Move to close corporate rescue loophole
UK law overridden
Philips Electronics UK Ltd (TC 176)
Recognised accounts
Legal & General Assurance Society Ltd (TC 175)
Cross-border loss relief
The European Commission has referred the UK to the ECJ
Too literal
Marks and Spencer plc (TC 181)
Meaning of securities
Comments on guidance wanted by 1 Nov
Going Dutch
ED DWAN and LUCY SAUVAGE consider the implications of HMRC’s success in the company residence case Laerstate BV
CT update (2)
Further improvements to HMRC site
Tax system 'not kind enough to firms'
Company directors see scope for improvement
Holding off
A company has been through three successive management buyouts resulting in a chain of four effectively dormant holding companies. How can the structure be rationalised?
Push and shovel
A limited company ordered equipment before its accounting year end and paid later. Can capital allowances be claimed in the earlier year?
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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