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Issue : Vol 198, Issue 5039

Issue : Vol 198, Issue 5039

2 Jul 2026

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IN THIS ISSUE

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Practice news from around the country.

Pensions, normal expenditure and trusts.

1 August 2026 Payment of corporation tax liabilities for periods ended 31 October 2025 if not liable to pay by instalments. Outstanding 2024-25 self-assessment tax returns subject to a penalty of...

The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Nos. 1 to 4 v CRC; Redevco Properties UK 1 Ltd v CRC, Court of Appeal, 12 June 2026

P Luzha (TC9804)

WWM (Harrogate) LLP (TC9907)

C Maguire (TC9921)

L Henry (TC9925)

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READERS' FORUM premium icon

Readers’ forum: VAT reduction for children’s meals – and service charges? Readers’ forum: Residential lease extension Readers’ forum: Is all lost? Readers’ forum: FIG reporting New queries: 2 July 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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to: taxation@lexisnexis.co.uk.

NEWS

Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt Out & about: 2 July 2026

Deadline dates for August 2026

CASES

Conforming interpretation of EU law was correct No reasonable excuse for submitting five returns late Client relationships do not constitute goodwill Reasonable to take advice from tax promoter Marketed floorplan preferred over taxpayer’s

MOST POPULAR

This week's opinion: 2 July 2026 Tax gap for 2024-25 rises to £59.2bn with small businesses dominating the figures Payments for self-assessment taxpayers to be overhauled VAT and PAYE payments to be made by direct debit HMRC to extend powers to recover low value debt

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