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Issue : Vol 198, Issue 5051

Issue : Vol 198, Issue 5051

1 Oct 2026

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IN THIS ISSUE

How effective is all the Budget lobbying?

Mission impossible?

A sticky wicket

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15

Results

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Readers’ forum: Can business be purchased as a TOGC without a VAT charge? Readers’ forum: No wrapper Readers’ forum: A bonus issue Readers’ forum: It’s a dog’s life New queries: 24 September 2026

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NEWS

Creative industry tax relief statistics show healthy growth Clarification for MTD taxpayers on ceased sources of income Globally mobile employees exempt from payrolling Authorities act against illegal peer-to-peer crypto trading Correction of errors measure to be scrutinised by Lords

Third slide

Deadline dates for October 2026

CASES

Failure to monitor appeal results in no reinstatement Reinstatement application allowed Loan charge applied to outstanding amount Purpose of buying a luxury hypercar Farmer’s sideways loss relief claim fails commerciality test

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This week's opinion: 1 October 2026 Pensions and inheritance tax – Mission impossible? Taxation of indirect transfers

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