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Issue : Vol 197, Issue 5023

Issue : Vol 197, Issue 5023

5 Mar 2026

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IN THIS ISSUE

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Scottish aggregates tax replaces the UK aggregates levy in Scotland from 1 April 2026. It will be the third fully devolved tax and Revenue Scotland will be responsible for the new tax’s...

Umbrella companies – what do advisers need to be aware of?

Software considerations.

1 April 2026Payment of corporation tax liabilities for accounting periods ended 30 June 2025 for SMEs not liable to pay by instalments.Multiple contractors to advise HMRC that they wish to be...

Slice of Pie Ltd (TC9740)

Lycamobile UK Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 12 February 2026

Wood Group Engineering (North Sea) Ltd (TC9736)

G Napoleone (TC9761)

A Ferguson and another (TC9782)

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15

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READERS' FORUM premium icon

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

MOST POPULAR

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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