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68
Motivation for lease
Lloyds TSB Equipment Leasing (No 1) Ltd (TC1745)
The association
Who is associated with whom, and why? NICHOLA ROSS-MARTIN investigates
Simplifying gains on foreign assets
Should it be permitted to use other currencies for computations?
Wrong address
Partito Media Services Ltd (TC1949)
Does the cap fit?
PAUL APLIN is at a loss to understand the reasoning behind plans to cap tax reliefs
What is a premium?
Bluesparkle Ltd (TC1743)
Subsiding subsidiary
A subsidiary company has recently entered into insolvent liquidation. This company has losses, but does the insolvency mean that these can no longer be surrendered under group relief?
Football fantasies
A buyer may want company assets rather than shares. HEATHER MILLER considers the implications
Relief for disincorporation?
Condoc follows OTS report
Conditions not satisfied
Benson Partnership Ltd (TC1760)
Magical mystery tour
PETER RAYNEY navigates the long and winding road of a corporate demerger case study
No more major iXBRL tagging requirements
Limited additions set for autumn 2013
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
Readers’ forum: Family forgiveness
Readers’ forum: Can interest be paid for previous years?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures