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Income Tax
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182
Firms seek fuel and allowance changes
Small businesses want 'robust' plans for reducing deficit
Tax credit claim errors
'A campaign for changes to the current system would be greatly welcomed'
Net pay not agreed
Bulley v Hemmer Investments Ltd, Chancery Division
CIS forum
Minutes published
Plain vanilla
MARK McLAUGHLIN looks at the new anti-avoidance rule on the release or write-off of loans by close companies to participators
Expatriate employees
New Appendix 6 arrangement
Employers warned of PAYE deadline
Forms P35 and P14 due by 19 May
Confusion and uncertainty
What discretion does HMRC have when considering whether to cancel a CIS gross payment status? RICHARD SOWLER analyses the legislation and decided cases
False consultation
ALLISON PLAGER is not impressed with HMRC’s idea of consultation on false self-employment in the construction industry
NI and the EU
HMRC update
Higher rate relief on contributions
Draft technical guidance explains key elements of legislation
HMRC review expenses for travel outside UK
Benchmark rates for overseas subsistence to be considered
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Readers’ forum: Calculation of EIS gains
Readers’ forum: Is the employment allowance available to a sole director?
Readers’ forum: From The Little Mermaid to Jack and the Beanstalk
Readers’ forum: Two claims or one?
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NEWS
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Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012
Scottish government consults on air departure tax
DEADLINE DATES
Deadline dates for March 2026
CASES
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Assessments were not protected
Zero-rated book or a standard-rated ghost-writing service?
Lack of formal claim means lack of appeal
When a temporary workplace is a permanent one
Taxpayer was UK-resident for tax purposes
MOST POPULAR
This week's opinion: 12 February 2026
Mandation letters for taxpayers in scope of MTD
Millions of taxpayers file their returns on time
Tax from IHT investigations surges in 2024-25
Compulsory liquidations at highest since 2012