Putney Power v HMRC: Upper Tribunal Clarifies “Trade Commencement” for EIS – Critical for PE CFOs Backing Startups
When does a trade “begin to be carried on”? It sounds like a simple question, but Putney Power Ltd and […]
When does a trade “begin to be carried on”? It sounds like a simple question, but Putney Power Ltd and […]
When the Upper Tribunal hands down a decision that swings a capital allowance balancing charge from £167 million to £23
In February 2026, the First-tier Tribunal (Tax Chamber) handed down a decision that sent shockwaves through the EV charging industry.
Published: 26 April 2026 The new tax year started on 6 April 2026, ushering in transformative changes across income tax,
# Making Tax Digital for Income Tax: Low Sign-Ups and Compliance Hurdles in Q1 2026/27 ## Introduction Making Tax Digital
# Making Tax Digital for Income Tax: Low Sign-Ups and Compliance Hurdles in Q1 2026/27 ## Introduction Making Tax Digital
From 1 April 2026, HMRC wields new powers to penalise tax advisers engaging in ‘sanctionable conduct’. Penalties range from £7,500
Published: 22 April 2026 The Finance Act 2026, receiving Royal Assent in March, introduced a lifetime cap on 100% Business
AI agents are already transacting autonomously. Over 167 million x402 transactions have settled on-chain, 85% of them on Base, Coinbase’s
Finance Act 2026: Essential Tax Changes for UK CFOs from April 2026 Published: April 20, 2026 The Finance Act 2026