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Bloomsbury Verlag GmbH (TC4778)

The income tax and National Insurance implications of over-valuing shares?

A Hauser (TC4799)

Dr S Jain (TC4788)

Spring Salmon & Seafood Ltd (TC4758)

V Todd (TC4700)

Ambrosia Bakes Ltd (TC4694)

What exactly is the purpose of tax?

2015 was an exciting one for tax practitioners, with much to learn.

Scotland's finance secretary, John Swinney, ruled out any increase in income tax rates for Scottish taxpayers

Savings Directive 2003/48/EC on information exchange on private savings income.

Technical consultation now available.

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NEWS

Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax

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Deadline dates for March 2026

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No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless

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This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy

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