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Income Tax
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Drawdown restrictions removed
Changes to tax rules for members of non-UK pension schemes
Company pays the tax
Aberdeen Asset Management plc v CRC, Upper Tribunal (Tax and Chancery Chamber)
Scrap income
A gardener has started to collect and dispose of scrap metal during his visits to his clients’ properties. He sells the scrap for cash
Railway to Welwyn
To save on the costs of rail fares incurred for business purposes, a company purchases rail cards for its employees. These railcards allow the empoloyees to also purchase discounted tickets for the private purposes
Accumulated grievances
The controversy over the taxation of pensioners is examined by JOHN NEWTH
Distributions are remuneration
Manthorpe Building Projects Ltd (TC1778)
Circular income
Olaf Rogge, John Martin Kent, J M Kent Settlement (TC1747)
Record-keeping? There's an app for that
HMRC launch mobile tools for SMEs
Proposals to clarify tax on interest
Rule mooted to determine interest component in compensations
Short story
There are good reasons for taking a greater interest in short-life assets, argues RAY CHIDELL
Income tax reliefs capped at 25%
Condoc scheduled for later in the year
Long-awaited real-time pilot takes off
Revenue among first employers in new PAYE system
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READERS'
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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
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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