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Issue : Vol 198, Issue 5052

Issue : Vol 198, Issue 5052

8 Oct 2026
IN THIS ISSUE
Undeclared medical earnings premium icon
The ICAEW reports that HMRC is sending ‘one-to-many’ letters to individuals who may not have declared consultancy income from healthcare providers on their self-assessment tax returns. The...
5 October 2026
In brief: 8 October 2026 premium icon
SME action plan HMRC has published its small and medium-sized enterprise (SME) action plan for 2025 to 2028. This sets out how HMRC will increase opportunities for SMEs to work with...
5 October 2026
Practice tip: AI is changing accountancy. But what really keeps clients loyal? premium icon
AI is changing accountancy. But what really keeps clients loyal?
4 October 2026
UK domicile status confirmed by tribunal premium icon
Griffin (TC10016)
5 October 2026
Development work did not qualify for R&D relief premium icon
Environmental Services Ltd (TC10015)
5 October 2026
PAYE notice of requirement was reasonable premium icon
Precision Fabrications Andover Ltd and others (TC10004)
5 October 2026
Were HMRC’s turnover assumptions correct? premium icon
S Hussain (TC9992)
5 October 2026
Late filing penalties discharged premium icon
Mountrail Company Holdings Ltd (TC10011)
5 October 2026
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READERS' FORUM premium icon
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Readers’ forum: De minimis ‘annual test’ and a partly exempt business Readers’ forum: To opt or not to opt Readers’ forum: Changing places Readers’ forum: So long, and thanks for all the fish New queries: 8 October 2026
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NEWS premium icon
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Research and development tax credits statistics Administrative Burdens Advisory Board report 2025-26 Guidance on prohibition of promotion of tax avoidance Government proposals to raise interest on lawyers’ client accounts scheme Undeclared medical earnings
DEADLINE DATES
CASES premium icon
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UK domicile status confirmed by tribunal Development work did not qualify for R&D relief PAYE notice of requirement was reasonable Were HMRC’s turnover assumptions correct? Late filing penalties discharged
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UK domicile status confirmed by tribunal Development work did not qualify for R&D relief PAYE notice of requirement was reasonable Were HMRC’s turnover assumptions correct? Late filing penalties discharged
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