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Income Tax
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New service from Payroll Alliance
More focus on payday tax relief models
Revenue announcement concerns use of dispensations
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
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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