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Income Tax
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182
Jacked up
Employees need to get used to paying more for their cars, warns RICHARD CURTIS
Donations scheme drops declarations
No documented link between givers and payments of up to £20
Social security rules reach Switzerland
EC Regulation 883/2004 given broader reach
Earnings boost for European seafarers
Extended deduction entitlement allowed retrospectively
Easy peasy
MIKE TRUMAN explains the proposals for simplifying small business taxation
Permanent or temporary?
Simon Long (TC1843)
Over-65s pay for rise in personal allowance
Withdrawal of ARA will cost retirees £1.1 billion
Looks like a phone...
DAVID GARDNER and SHAWN HEALY describe how the Revenue was persuaded to change position on web-friendly mobiles
Company Cars: a Practical Guide
By Ray Chidell; £68.50
Clarity for charities over new gift aid model
No need to change declaration wording immediately
Vow to settle P35 penalty controversy
EXCLUSIVE: HMRC issues statement over accrued late-filing fines
Just out of NIC
Does entitlement to pay National Insurance contributions make sense, asks RICHARD CURTIS
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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?
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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