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SMEs 'not exploiting R&D credits'
Call for Government to expand definition of what business activity is eligible
Income shifting: the reactions
Response to the Treasury's new consultation document on income switching was swift and forthright. Here we offer a selection of the most notable remarks
Treasury moves against income shifting
The Government has issued its long-awaited consultation document in response to HMRC's loss in the Arctic Systems case
Update for R&D time limits
Claims to research and development tax relief for accounting periods ending before 31 March 2006 must be made by 31 March 2008
Clearances pilot to take off
HMRC are to provide firms with their view of the tax consequences of significant commercial issues wherever there is uncertainty
Business-returns enquires slot changes
The window for HMRC to look into company tax returns has been updated
Less to report
The amount of information that companies have to provide on their share scheme returns for 2007-08 and later years has been reduced
PwC partner moots transitional relief
It would allow taxpayers affected by CGT reform to elect to have a notional sale and reacquisition, says Kevin Nicholson.
Firms unaware of green tax benefits
Fewer than 5% of businesses are taking advantage of environmental tax breaks, according to new research.
Rewrite clauses
Draft clauses and explanatory notes on different aspects of corporation tax have been published for public consultation
Charitable changes
There are changes aplenty in the charity tax world. SETU KAMAL casts an eye over some of them
What's the form?
MIKE TRUMAN looks at the recent case of Neil Martin Ltd v HMRC and asks when taxpayers can claim damages for Revenue delays and mistakes
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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