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Jayne Stokes FCA

Jayne Stokes FCA is associate director at ForrestBrown. She can be contacted by tel: 0117 926 9022 or email: j.stokes@forrestbrown.co.uk.

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Risk avoidance

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Readers’ forum: Early payment by customer: what is the time of supply? Readers’ forum: Debit and credit Readers’ forum: Should I stay or should I go? Readers’ forum: Is it a wind-up? New queries: 1 October 2026

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NEWS

Company tax receipts top £100bn in 2025-26 Role of the OBR should be protected, say MPs A tenth of highest earners pay top tax rate Gifts to family may come with strings attached MTD update: 1 October 2026

Deadline dates for November 2026

CASES

Reasonable excuse for late payments? Failure to undertake review justifies costs Late appeal refused despite reliance on adviser Loans paid to taxpayer were taxable as earnings Taxpayer was out of his depth

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This week's opinion: 1 October 2026 Company tax receipts top £100bn in 2025-26 Role of the OBR should be protected, say MPs A tenth of highest earners pay top tax rate Gifts to family may come with strings attached

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