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87
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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NEWS
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Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Globally mobile employees exempt from payrolling
Authorities act against illegal peer-to-peer crypto trading
Correction of errors measure to be scrutinised by Lords
DEADLINE DATES
Deadline dates for October 2026
CASES
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Failure to monitor appeal results in no reinstatement
Reinstatement application allowed
Loan charge applied to outstanding amount
Purpose of buying a luxury hypercar
Farmer’s sideways loss relief claim fails commerciality test
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This week's opinion: 24 September 2026
Creative industry tax relief statistics show healthy growth
Clarification for MTD taxpayers on ceased sources of income
Failure to monitor appeal results in no reinstatement
Reinstatement application allowed