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Income Tax
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184
HMRC clearance process for a close company
Clearing a path through
Vineyards – managing the tax relief on the start-up
The grapevine
Potted history of relevant motoring expenditure cases
Long and winding road
Pros and cons of salary sacrifice for acquiring an electric company car
Best thing since sliced bread?
Readers’ forum: Is relief available for company put through liquidation?
Entrepreneur’s retirement
Readers’ forum: Is relief available for income from home rental?
Rental income
Readers’ forum: Should rental income be taxed on company or individual?
Question of interest
Readers’ forum: Treatment of shares in ‘rescued’ company
EIS withdrawal
Readers’ forum: Are companies owned by a mum and daughter associated?
Associated companies
IR35 investigations
Some additional points…
Source of cryptoasset income: part two
Where’s Wallet?: part two
Readers’ forum: Can income deductions be offset against UK income tax?
US income
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime