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Aim to enhance UK’s competitiveness
Proposed reforms to foreign branch regime and CFCs
Associated companies proposals
Treasury plans to simplify rules
CT software
Internet service technical pack
Taxing distributions, naturally!
PETE MILLER gives a guided tour of the new legislation relating to distributions
Treasury unveils array of tax changes
Nine documents for discussion and consultation
Four little letters
Do you know how XBRL will affect your practice? SANTHIE GOUNDAR provides an overview of this new requirement
Concord over discord?
MIKE TRUMAN listened to the arguments in favour of mediation in tax disputes – but was not convinced
Some claims allowed
CRC v Marks and Spencer plc, Upper Tribunal (Tax and Chancery Chamber)
Worries about cost of iXBRL readiness
Accountants expect to spend over £10K
Pass the spanner
Who needs HMRC’s small company tool kit, asks KEVIN SLEVIN
Revamp for loan relationships rules
Comments on draft legislation wanted by 17 September
A good Budget for business?
FRANCESCA LAGERBERG considers what the Chancellor’s speech served up for enterprise
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READERS'
FORUM
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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?
New queries: 5 February 2026
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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
Read All
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