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If charitable payments are made under gift aid from a joint bank or credit card account, what are the implications if the account holders pay tax at different rates?

HMRC explain common reasons for rejection

Chris Crooks (TC1110)

IJ Cubberley (TC1103)

Let’s take a look at letting relief, suggests HEATHER MILLER

An employee is leaving his job in the near future and related to this his employer is settling various pecuniary liabilities on his behalf. Should the PAYE be collected from other payments to the employee?

Parveen Azam (TC928)

'Rate of employers NICs stymieing job creation'

Lars Sjumarken (TC914)

Can tax relief be claimed under the gift aid system for cash donations, particularly if, for example, a subsequent gift aid declaration is made for a more substantial donation?

'Dr Wald should appeal as a point of principle'

HMRC refute accusation of inconsistency

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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

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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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