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Parental problems
The implications of the High Court judgment in the FII group litigation on the taxation of dividends are explored by SIMON WHITEHEAD
Early Xmas present...
… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
Panacea?
ALLISON PLAGER reports aspects of the 2008 Pre-Budget Report
PBR '08: corporation tax overview
Details of changes
SME rescue package 'too little, too late'
'Benefits risk being diluted by detail'
Cut taxes by £20bn, urge business chiefs
IoD plan for 'fiscal stimulus'
New interpretation of SME status
Will affect firms making R&D and VRR claims
R&D tax credits offer 'cruel irony'
Warning of 'legal Catch 22' for SMEs
CT enquiries must be refined, say MPs
Report criticises targeting of companies
New interest rates for CT payments
In respect of accounting periods ending on or after 1 July 1999
Corporate tax delivery
DONALD DRYSDALE considers corporate tax compliance risk management issues, looking particularly at potential weaknesses in delivery and an approach to remedying these.
CT regime 'does not bode well for UK'
77% of multinationals consider tax when choosing overseas base
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Readers’ forum: Calculation of EIS gains
Readers’ forum: Is the employment allowance available to a sole director?
Readers’ forum: From The Little Mermaid to Jack and the Beanstalk
Readers’ forum: Two claims or one?
New queries: 12 February 2026
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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
MOST POPULAR
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