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Issue : Vol 198, Issue 5048

Issue : Vol 198, Issue 5048

10 Sep 2026

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IN THIS ISSUE

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In 2024-25, 17,600 individuals made disposals of cryptoassets such as bitcoin, ethereum and dogecoin, with an average gain of £78,000, according to figures from HMRC. Collectively, they reported...

Disguised remuneration arrangements involving individuals employed through an umbrella company were not a reasonable course of action, the general anti-abuse rule (GAAR) panel has ruled in opinions...

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Practice news from around the country.

1 October 2026 Corporation tax liabilities due for periods ended 31 December 2025 for small and medium-sized companies not liable to pay in instalments. 5 October 2026 Notify HMRC of income tax or CGT...

Cogefin (Bermuda) Ltd and G Ciardi (TC9969)

Eurolaser IT Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 August 2026

Knights Developments Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 August 2026

Tapi Carpets Ltd (TC9975)

Mustafa Barak trading as Moulin Rouge Fish and Chips (TC9993)

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READERS' FORUM premium icon

Readers’ forum: From the cantons to the shires Readers’ forum: Death and taxes – but no certainty! Readers’ forum: Late R&D deadline claim – time out? Readers’ forum: Identity check when trying to submit MTD for self-assessment report New queries: 10 September 2026

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NEWS

Concerns over plans to recover lower-value tax debt HMRC urges taxpayers to use loan charge settlement scheme HMRC to appeal decision on alternative providers of higher and further education Crypto investors made average gains of £78,000 in 2024-25 General anti-abuse rule panel rules on company umbrella schemes

Deadline dates for October 2026

CASES

Company was controlled in the UK Previous involvement in MTIC could be considered Profits constituted income from immovable property Fitting service supplied as well as carpets? ‘Eat out to help out’ claims were overstated

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This week's opinion: 10 September 2026 Company was controlled in the UK Previous involvement in MTIC could be considered Profits constituted income from immovable property Fitting service supplied as well as carpets?

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