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Issue : Vol 198, Issue 5050

Issue : Vol 198, Issue 5050

24 Sep 2026
IN THIS ISSUE
Correction of errors measure to be scrutinised by Lords premium icon
The House of Lords’ Finance Bill sub-committee is inviting contributions to its inquiry on the draft Finance Bill 2026-27. It is keen to hear from taxpayers, advisers, relevant organisations and...
21 September 2026
Tax tip: Services for overseas property owners are not always subject to VAT premium icon

Services for overseas property owners are not always subject to VAT.

21 September 2026
In brief: 24 September 2026 premium icon
CIS HMRC has published a new factsheet CC/FS96 explaining the construction industry scheme penalties for payments or returns connected with deliberate non-compliance. tinyurl.com/hmrcccfs96cis Latest...
21 September 2026
Movers and shakers: 24 September 2026 premium icon
The latest appointments this month.
21 September 2026
Failure to monitor appeal results in no reinstatement premium icon
S Vadera (TC9989)
21 September 2026
Reinstatement application allowed premium icon
R Alderson (TC9986)
21 September 2026
Loan charge applied to outstanding amount premium icon
Grand Smile Design Ltd (TC10000)
21 September 2026
Purpose of buying a luxury hypercar premium icon
Luxurico Ltd (TC10001)
21 September 2026
Farmer’s sideways loss relief claim fails commerciality test premium icon
J Scheckter (TC10009)
21 September 2026
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READERS' FORUM premium icon
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Readers’ forum: How is a property sale taxed under the flat rate scheme? Readers’ forum: More than just a repair? Readers’ forum: For better or worse Readers’ forum: Wise after the event New queries: 5 November 2026
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NEWS premium icon
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New allowance for pensioners on new state pension and interest and property rates raised Outstanding high income child benefit errors Heightened scrutiny of billionaires planned by HMRC Profit and loss reporting for small companies paused Deadline dates for November 2026
DEADLINE DATES
CASES premium icon
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Lack of alternative evidence to support input tax Taxpayer allegations of bias bound to fail Taxpayer unable to prove trading purpose Fact that English was not first language was no excuse Substation had a self-standing commercial function
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This week's opinion: 5 November 2026 First thoughts on the 2026 Budget Suspended penalties for careless behaviour Rollover relief quirks VAT fund management guidelines
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