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Income Tax

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Consultation closes on 23 September

Amounts can be used for VAT purposes

T Sathesh-Kumar (TC1336)

A retired taxpayer has an underpayment of income tax, apparently arising from income from property, which HMRC refuse to collect by an adjustment to the PAYE code number

A scheme aimed at Polish nationals is being run using a UK company and payments from it with the apparent aim of establishing an entitlement to the UK state pension

RICHARD GREEN-WILKINSON looks at when fixes can be claimed against letting income

RICHARD CURTIS looks at averaging claims

Kljun (TC1226)

J B Little (TC1184)

A client is starting a new nursery, but is concerned at potential NIC problems for part-time employees. Questions are also raised regarding pay for after-work meetings and travel costs

CRC v Cheshire Employer and Skills Development Ltd (formerly Total People Ltd), Upper Tribunal (Tax and Chancery Chamber)

Partially repeals of ‘exception for manufacturers and suppliers’

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Readers’ forum: Calculation of EIS gains Readers’ forum: Is the employment allowance available to a sole director? Readers’ forum: From The Little Mermaid to Jack and the Beanstalk Readers’ forum: Two claims or one? New queries: 12 February 2026

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NEWS

Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012 Scottish government consults on air departure tax

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Deadline dates for March 2026

CASES

Assessments were not protected Zero-rated book or a standard-rated ghost-writing service? Lack of formal claim means lack of appeal When a temporary workplace is a permanent one Taxpayer was UK-resident for tax purposes

MOST POPULAR

This week's opinion: 12 February 2026 Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012

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