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Consortium relief found wanting
CRC v Philips Electronics UK Ltd (C-18/11), Court of Justice of the European Union
Majority of SMEs missing out on R&D benefit
There is belief that credit applies only to science, says expert
UK stands firm against EU transaction tax
Chancellor casts doubt on use of revenues
Taxing large corporates
HMRC respond to media criticism
Cross-border loss relief "not good enough"
European Commission refers UK to Court of Justice
No process
Next Distribution Ltd and others (TC2100)
Audit exemption for thousands more SMEs
Rules overhaul sparks warning about tax implications
UK tax competitiveness is most improved
Study marks improvement for business, and ranks Manchester over London
Dismay as shelf companies denied SEIS relief
CIOT criticises "bizarre and illogical" measure
Patent box overview takes to the road
Tax advisers with smaller businesses clients targeted
Who is a qualifying person?
Hoardweel Farm Partnership (TC2097)
HMRC 'actively target' overseas companies
Official figures refute claims of light touch, claims law firm
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Tax tip: Income from a US limited liability company or S corporation
Readers’ forum: What payments are counted before breaching allowance?
Readers’ forum: Offshore bond in the form of French life insurance policy
Readers’ forum: Could there be a problem with giving too generously?
Readers’ forum: VAT on contract for project management
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NEWS
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Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April
Deadline dates for May 2025
DEADLINE DATES
Deadline dates for May 2025
CASES
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Ramsay did not prevent dry tax charge
Are mega marshmallows eaten with fingers?
Loan was not outstanding so no relief due
Passenger transport services qualify for TOMS
Hair transplants do not qualify as an exempt medical service
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This week's opinion: 3 April 2025
Government plans to reduce non-compliance
Agent accounts may be suspended without notice
Claims amended by HMRC soar in 2024
Late payment interest rates rise from April