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Issue : Vol 197, Issue 5035

Issue : Vol 197, Issue 5035

4 Jun 2026

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IN THIS ISSUE

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The yield from tax investigations into individuals and small businesses rose by 23% over the past year to an average of £24,700 per investigation, up from £20,100 the previous year,...

HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 June 2026, until further notice. For one month from the date of change, employers may use either the...

Why setting boundaries often attracts better clients.

1 July 2026 Payment of corporation tax for periods ended 30 September 2025 if not liable to pay by instalments. 5 July 2026 Application for a PAYE settlement agreement for 2025-26. Non-resident...

Take 3.9 TV Partnership and others (TC9882)

H Gwyn-Jones v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 May 2026

Queenscourt Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 May 2026

Bagshaw Ltd [2026] FTSTC 4

M Gadsden (TC9884)

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READERS' FORUM premium icon

Readers’ forum: Recalculate output tax after over-use of a retailer scheme? Readers’ forum: Currency conundrum on charitable donation Readers’ forum: Who pays the piper? Readers’ forum: All or nothing? New queries: 4 June 2026

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NEWS

Estates affected by NS&I tracing issue spared inheritance tax Foreign permanent establishment exemption to be mandatory Most self-employed people are not saving into a pension scheme Tax take from small businesses rises 23% New advisory fuel rates from June

Deadline dates for July 2026

CASES

Equity element of partnerships’ expenditure was allowable Permission granted to amend statement of case Each element of meal deal is a separate supply Residential character lost decades previously Conditions met for late payment of class 2 contributions

MOST POPULAR

Equity element of partnerships’ expenditure was allowable Permission granted to amend statement of case Each element of meal deal is a separate supply Residential character lost decades previously This week's opinion: 4 June 2026

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