Issue : Vol 192, Issue 4898

25 Jul 2023

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New data from HMRC shows that £1.13bn in research and development (R&D) tax relief was handed out due to error and fraud in 2020-21. This represents 16.7% of all the R&D tax relief paid...

I Strachan (TC8858)

Waterloo Car Hire (a partnership) (TC8848)

Ebuyer Ltd (TC8853)

Illuminate Skin Clinics Ltd (TC8846)

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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026

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NEWS

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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026

DEADLINE DATES

Deadline dates for June 2026

CASES

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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees

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Issue : Vol 192, Issue 4898

Deadline dates for June 2026