Issue : Vol 197, Issue 5027

HMRC will be introducing multi-factor authentication (MFA) to HMRC agent accounts this year. From 7 April, it will add a temporary new page to the agent web sign-in to alert agents to MFA. This may...

Readers comment on topical issues.

Exemption applications.

Business travellers to the UK – some common misconceptions.

1 May 2026 Payment of corporation tax liabilities for accounting periods ended 31 July 2025 for small and medium-sized companies not liable to pay by instalments. New VAT fuel scale charges apply. 3...

J Hosking (TC9824)

Putney Power Ltd; Piston Heating Services Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 March 2026

CRC v C Brzezicki, Upper Tribunal (Tax and Chancery Chamber), 18 March 2026

Nissi N Nissi Ltd (TC9778)

G Russell (TC9811)