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Issue : Vol 197, Issue 5032

Issue : Vol 197, Issue 5032

13 May 2026
IN THIS ISSUE
MTD update: 14 May 2026 premium icon

How much checking do you need to do?

11 May 2026
Tax tip: Issues when an owner-manager of a business relocates overseas premium icon

Issues when an owner-manager of a business relocates overseas.

11 May 2026
In brief: 14 May 2026 premium icon
Pensions salary sacrifice The National Insurance Contributions (Employer Pensions Contributions) Act 2026 has received royal assent. It contains the primary legislation to cap salary sacrifice on...
11 May 2026
Exception days were allowable premium icon
M Parker (TC9868)
11 May 2026
Link to final consumer was too remote premium icon
CRC v Boehringer Ingelheim Ltd, Upper Tribunal (Tax and Chancery Chamber), 26 March 2026
11 May 2026
Caring for cattle was a single composite supply premium icon
Alan and Diane McFarland (a partnership) (TC9799)
11 May 2026
Inadequate steps taken to register with HMRC premium icon
S Sivarajah (TC9865)
11 May 2026
Football referees are not employees premium icon
Professional Game Match Officials Ltd (TC9870)
11 May 2026
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15
Results
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READERS' FORUM premium icon
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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 premium icon
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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
CASES premium icon
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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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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 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
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