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Issue : Vol 198, Issue 5055

Issue : Vol 198, Issue 5055

29 Oct 2026

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IN THIS ISSUE

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HMRC has reminded employers about the permanent easement on reporting PAYE information in real time over Christmas. Employers that pay early should report the normal or contractual payday as the...

The deadline for submitting the second making tax digital (MTD) for income tax quarterly update is Saturday 7 November 2026. HMRC has confirmed that additional support will be available that day...

The preparation is not over!

US-touching personal clients with US trusts or trust income.

The latest appointments this month.

Fair tax markRoyal London, the UK’s largest customer-owned life, pensions and investment company, has achieved the fair tax mark, joining 275 businesses worldwide recognised for paying the...

T Bunting v CRC, Court of Appeal, 16 October 2026

ScottishPower Limited and others v CRC, Supreme Court, 21 October 2026

R Miah (TC10007)

Education Training Collective (TC10036)

Brants Bridge Ltd; Braccans Ltd (TC10038)

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READERS' FORUM premium icon

Readers’ forum: Repair work carried out on goods for overseas landlord Readers’ forum: Unusual company structure Readers’ forum: Last orders, please Readers’ forum: Overseas fundraiser New queries: 29 October 2026

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NEWS

Taxpayer debt falls, but still much higher than pre-pandemic Taxation (Wales) Bill published Understanding what drives entrepreneurs Carpet fitter’s supplies are separate Reporting in real time over Christmas

Third slide

Deadline dates for November 2026

CASES

No loss relief on loan to trading company Compensation payments are not deductible Tomlin order has no bearing on taxable income Refund after supplier went into administration Reliance on internal advisers was not reasonable care

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This week's opinion: 29 October 2026 Taxpayer debt falls, but still much higher than pre-pandemic Taxation (Wales) Bill published Understanding what drives entrepreneurs Carpet fitter’s supplies are separate

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