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Income Tax
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186
Nature of dispute
Linslade Post Office and General Store (a firm) (TC2136)
Cost of filling up
‘Free’ fuel is a bad deal for employers and employees alike, warns RAY CHIDELL
iTax
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
Employer Bulletin 41 focuses on RTI
Case studies cover employers' experiences
Jewellery sales
Romark Jewellers Ltd (TC2114)
Incorporating partners
DAVID WHISCOMBE looks at how the benefits can be enjoyed
Plant update for Business Leasing Manual
New chapter to bring together guidance on anti-avoidance rules
Small donations scheme rules published
Charities and sports clubs will be able to claim top-up payments
Defer RTI penalty regime, taxman told
Pro body calls for 12-month time-out and universal credit revamp
Who provides the benefit?
DJ Cooper, S Cooper, N Cooper, PD Cooper, Leaside Timber & Builders Merchants Ltd (TC2120)
Insufficient movement
G Paterson and Graham Paterson Ltd (TC2127)
Child’s play
MARK MORTON explains the essentials of the new charge on child benefit for higher earners
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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