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Jez Howson discusses the changes to how tips and gratuities are managed within the hospitality industry.

Immortality through Jaffa Cakes and VAT

Winds of change

To have and to withhold?

Complicated business – part 2

Workplace permanence

Karl Leesi and John Williams discusses host employers and ‘personal services’ being ‘made available’.

Apple state aid case: a win-win for Ireland.

Justice delayed is justice denied

What’s the motive? – Part 1

Who’s in the mirror?

Complicated business

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Readers’ forum: Calculation of EIS gains Readers’ forum: Is the employment allowance available to a sole director? Readers’ forum: From The Little Mermaid to Jack and the Beanstalk Readers’ forum: Two claims or one? New queries: 12 February 2026

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NEWS

Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012 Scottish government consults on air departure tax

Third slide

Deadline dates for March 2026

CASES

Assessments were not protected Zero-rated book or a standard-rated ghost-writing service? Lack of formal claim means lack of appeal When a temporary workplace is a permanent one Taxpayer was UK-resident for tax purposes

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This week's opinion: 12 February 2026 Mandation letters for taxpayers in scope of MTD Millions of taxpayers file their returns on time Tax from IHT investigations surges in 2024-25 Compulsory liquidations at highest since 2012

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