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81
Reasonable request
G M Wildin (TC1782)
Creative industries to benefit from reliefs
Launch of plans for animation, TV and video games
Service companies
The personal self-assessment tax return has a new question asking for details of remuneration and dividends from a service company. This replaces the question that used to be on the P35 end of year return
Latest advisory fuel rates
Apply from 1 June
Magical mystery tour
PETER RAYNEY navigates the long and winding road of a corporate demerger case study
Olympic torch sales
May be subject to CGT
Allowances on conversion
JD Wetherspoon plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
Rollover in part
PEMS Butler; R Butler; J Butler (TC1769)
No discrimination
Donaghy v CRC, Upper Tribunal (Tax and Chancery Chamber)
What a spectacle
Can you claim a tax deduction for the cost of a pair of glasses? RICHARD CURTIS takes a look
Distributions are remuneration
Manthorpe Building Projects Ltd (TC1778)
Record-keeping? There's an app for that
HMRC launch mobile tools for SMEs
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Readers’ forum: New property project: should a separate company be used?
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NEWS
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Association launches top ten asks to improve tax system
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures
Tax tip: OECD guidelines on remote working and permanent establishments
DEADLINE DATES
Deadline dates for March 2026
CASES
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Supply of care or medical services was not exempt
Inaccuracy penalties cancelled
Overpayment was not the result of an error in a claim
Winding-up order for avoidance scheme promoter
Supplement applies because timescale not met
MOST POPULAR
Association launches top ten asks to improve tax system
This week's opinion: 5 February 2026
Proper consultation would save confusion and upset
Low Incomes Tax Reform Group launches new MTD hub
HMRC issues 369 fines for AML failures