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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
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READERS' FORUM premium icon
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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NEWS premium icon
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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CASES premium icon
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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