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Tax case clarification.

Dr F Kaivani (TC4620)

According to respondents to the department’s consultation.HMRC should be allowed to close settled aspects of enquiries.

Hayley Mundy trading as Hayley’s Hair Design (TC4505)

Chapter Trading Ltd (TC4626)

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Executive Car Rentals Ltd (TC4640)

HMRC concerns over company failure to submit annual returns for share schemes.

HMRC brief published on Anson.

PML Accounting Ltd (TC4612)

HMRC request to refile returns.

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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026

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NEWS

Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026

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Deadline dates for June 2026

CASES

Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees

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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime

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