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Olivia Wiggett

Olivia Wiggett is an associate director at RSM UK. She can be contacted by tel: 0161 827 1913 and email: Olivia.Wiggett@rsmuk.com.

ARTICLES

Not every error in a return is deliberate

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Readers’ forum: Must VAT refunds to customers be paid by cheque? Readers’ forum: Capital loss flexibility Readers’ forum: Homeworking costs Readers’ forum: Too much of a good thing? New queries: 28 May 2026

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NEWS

Approved mileage allowance rate increased Chancellor cuts VAT on summer activities for children Views sought on pensions information sharing regulations Tribunal costs rules under review Certification may be for mechanically recycled plastic for plastic packaging tax purposes

Third slide

Deadline dates for June 2026

CASES

Taxpayer’s naivety made her a victim Lidded wicker baskets are ancillary to principal supply Preservation of group relief was not avoidance Property was habitable as a dwelling No promise to consult on changes

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This week's opinion: 26 May 2026 Approved mileage allowance rate increased Chancellor cuts VAT on summer activities for children Views sought on pensions information sharing regulations Tribunal costs rules under review

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