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Issue : Vol 197, Issue 5030

Issue : Vol 197, Issue 5030

30 Apr 2026

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IN THIS ISSUE

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HMRC’s overlap relief online service ‘Get your overlap relief figure’ will close from 1 June 2026. This is because it was relevant only to the 2023-24 tax year and is now needed in very few cases....

The latest appointments this month.

Spread the load!

Exit taxes – some traps for the unwary.

Electric vehicle charging HMRC has confirmed that it is appealing the First-tier Tribunal’s decision in Charge My Street (TC9802), which concerned electric vehicle (EV) charging. An HMRC spokesperson...

J Wood (TC9849)

CRC v MR Currell Ltd, Court of Appeal, 17 April 2026

Mochars Ltd (TC9797)

D Boulton (TC9846)

Rune Madsen (TC9854)

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15

Results

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READERS' FORUM premium icon

Readers’ forum: Gifts out of irregular income Readers’ forum: Late payment penalties – how can this be resolved? Readers’ forum: Saving the pennies Readers’ forum: Can my company issue a tax invoice after deregistration? New Queries: 30 April 2026

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NEWS

Record haul of tax and National Insurance for the exchequer Spotlight on property business arrangements with indemnities Rate of levy to increase due to Middle East crisis Campaign to reunite young people with forgotten funds Changes to overlap relief online service from 1 June

Third slide

Deadline dates for May 2026

CASES

Payments conferred a gratuitous benefit Payment did not constitute earnings No need to alert taxpayer to alternative evidence Disputed director’s loan account was written off Discovery assessment was invalid

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This week's opinion: 30 April 2026 Record haul of tax and National Insurance for the exchequer Spotlight on property business arrangements with indemnities Rate of levy to increase due to Middle East crisis Campaign to reunite young people with forgotten funds

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