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Readers’ forum: Is speaker fee at company event classed as entertaining? Readers’ forum: All that glitters Readers’ forum: Change of plan Readers’ forum: Which limit applies? New queries: 5 March 2026

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NEWS

Nearly £16bn collected by HMRC’s large business directorate Tax system requires fundamental reform New advisory fuel rates from March High Court date for judicial review of ‘farm tax’ Scottish aggregates tax takes effect from April

Third slide

Deadline dates for April 2026

CASES

Standard-rated catering or zero-rated food? Liability arises when bundles are sold Employees’ personal service was provided to host employer Insufficiency of funds is no excuse Paddock was part of grounds of the property

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This week's opinion: 5 March 2026 Nearly £16bn collected by HMRC’s large business directorate Tax system requires fundamental reform New advisory fuel rates from March High Court date for judicial review of ‘farm tax’

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