Since 1927 the leading authority on tax law, practice and administration

Gavin Fernandes

Gavin Fernandes FCA, CTA is a director at MG Group. He can be contacted by email at: gavin.fernandes@mggroup.co.uk or telephone 020 3226 0940.

ARTICLES

2020 vision

GAVIN FERNANDES explains the process and tax issues to consider when incorporating a dental practice

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NEWS

Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

Third slide

Deadline dates for January 2026

CASES

Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

MOST POPULAR

This week's opinion: 4 December 2025 Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted

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