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Issue : Vol 197, Issue 5022

Issue : Vol 197, Issue 5022

26 Feb 2026

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IN THIS ISSUE

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The government should be cautious when considering a visitor levy for England, to ensure that hospitality businesses are not overburdened with another new tax, warns the ICAEW. Visitor levies are an...

Make sure trusts are efficient for income tax as well as inheritance tax.

The latest appointments this month.

Agent update The February edition of HMRC’s Agent Update has been published. tinyurl.com/hmrcau140 ADIT The Chartered Institute of Taxation announced that 423 students passed at least one exam at the...

MWL International Ltd and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 February 2026...

S Hackett; E Hackett, Upper Tribunal (Tax and Chancery Chamber), 26 January 2026

Littlewoods Ltd (TC9731)

J Hall (TC9755)

F Uzoh (TC9775)

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READERS' FORUM premium icon

Readers’ forum: Own goal? Readers’ forum: Is there VAT on website design services for charity? Readers’ forum: Is silence golden? Readers’ forum: Happy ever after … New queries: 26 February 2026

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NEWS

Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy Tax tip: Make sure trusts are efficient for income tax as well as inheritance tax

Third slide

Deadline dates for March 2026

CASES

No grounds for estoppel or legitimate expectation Redress payment was taxable as income Cost of website photographs not linked to credit options Joint and several liability notice is a criminal charge Failure to check claims’ legitimacy was careless

MOST POPULAR

This week's opinion: 26 February 2026 Tax adviser registration guidance published HMRC closes online filing service for company returns Tax receipts shoot up in January ICAEW calls for consistency in English visitor levy

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