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Samadian

N White (TC3354)

The case of Samadian highlights the problems with Mallalieu v Drummond

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Readers’ forum: Is VAT payable on extra charge of £1 per drink to pay singers? Readers’ forum: Financial compensation Readers’ forum: A gift by any other name? Readers’ forum: Worthless shares New Queries: 21 May 2026

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HMRC issues fraud warning on use of ‘bills of exchange’ to pay tax Advance tax certainty service to launch in July Electricity supplied from public points is standard rated, confirms HMRC Record number of taxpayers file self-assessment returns in April Tax adviser registration online checker tool available

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Deadline dates for June 2026

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Requirement to notify HMRC was not met Projects did not meet BEIS requirements Charitable donations qualify for relief No reasonable excuse for paying VAT late Taxpayer’s behaviour was reasonable

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HMRC issues fraud warning on use of ‘bills of exchange’ to pay tax Requirement to notify HMRC was not met This week's opinion: 21 May 2026 Rough tax justice – hopefully not! First-tier Tribunal decision in PGMOL Advance tax certainty service to launch in July

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