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Income Tax
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182
Payment is taxable
G Hayward (TC2113)
No relief on Swiss contributions
E Haseldine (TC2157)
The loan arranger
A failed attempt to avoid the tax charge on loans to participators is analysed by MIKE TRUMAN
eBay and euros
A UK resident carries on a business in Germany buying and selling items in that country via the internet. But it is his brother who makes the actual purchases and sales, acting on the UK resident’s instructions
Who is a qualifying person?
Hoardweel Farm Partnership (TC2097)
New company car fuel rates from September
Apply to all journeys from first of month
Two places of work
New Image Training Ltd (TC2146)
Unusual payment
C Collins (TC2088)
Common goal
Can lessons can be learned from a recent First-tier Tribunal decision on a joint venture, asks RICHARD CURTIS
Transfer not tainted
Backhouse v Revenue and Customs Prosecution Office, Court of Appeal
Guidance aims to provide sampling certainty
Firms' proposals have been statistically unacceptable
Search for definition of 'vulnerable person'
Consultation as personal independence payment approaches
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Readers’ forum: New property project: should a separate company be used?
Readers’ forum: Is there a disposal or distribution?
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Readers’ forum: Can interest be paid for previous years?
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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
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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