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Issue : Vol 182, Issue 4658
1 Aug 2018
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IN THIS ISSUE
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Failure to comply with information notices
Romie Tager and the personal representatives of the estate of Osias Tager deceased v CRC, Court of Appeal, 20 July 2018 ...
Zero rating or exemption for ambulance services
CRC v Jigsaw Medical Services, Upper Tribunal (Tax and Chancery Chamber), 17 July 2018 ...
Penalties for late full payment submissions
J&L Benson Building Services Ltd (
TC6546
)
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
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NEWS
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Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
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Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
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This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted