Issue : Vol 198, Issue 5053

Immediate £100 penalty remains if 2025-26 tax returns are filed late.

When are travel costs near an employee’s ‘home base’ tax deductible?

Climate levyHMRC has updated its guidance on submitting climate change levy returns to state that returns can now be submitted online. Returns can be filed on paper for those unable to use the online...

K Poznic (TC10012)

Jumpman Gaming Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 September 2026

CRC v British Airways plc, Upper Tribunal (Tax and Chancery Chamber), 28 September 2026

Victoria Oil and Gas plc (TC9998)

J Smith (TC10022)