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Jarlath Mccloskey
Jarlath McCloskey is principal at McCloskey & CoTax Consultants. He can be contacted by telephone on 01322 865721 or email at: info@jarlathmccloskey.co.uk.
Visit www.jarlathmccloskey.co.uk.
ARTICLES
Throwing in the towel
Quitting a business tenancy does not mean the tax exemption for statutory compensation is lost.
Into the woods
JARLATH McCLOSKEY examines the income and capital gains tax consequences of the commercial occupation of woodlands.
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
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Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
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Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
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Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years