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PMS International Group plc (TC2181)

HMRC guidance may have led to incorrect application of social security provisions

Would swap your golden handshake for shares, asks PHILIP FISHER

UBS AG and DB Group Services (UK) Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

Year's delay to RTI requirement for some employers

Various business clients may belong to sporting clubs with a view to obtaining additional business for their firms. If the business pays their personal subscriptions then a benefit in kind charge will arise

DAVID KIRK reflects on the quirks of the construction industry scheme

New HMRC letter could be first SMEs know of shake-up, claims tax expert

J Flanagan (TC2161)

‘Free’ fuel is a bad deal for employers and employees alike, warns RAY CHIDELL

A charity operates through a limited company. The trustees receive no remuneration, but the charity has purchased iPads for them to assist in their work and also pays for home internet access

Case studies cover employers' experiences

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READERS' FORUM premium icon

Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

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

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Deadline dates for March 2026

CASES

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

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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

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