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Issue : Vol 197, Issue 5019

Issue : Vol 197, Issue 5019

5 Feb 2026

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IN THIS ISSUE

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In the period from April to September 2025, HMRC issued 369 penalties with a value of £1,881,237 to businesses that breached money laundering regulations. These include 170 penalties for estate...

OECD guidelines on remote working and permanent establishments.

Practice news from around the country.

1 March 2026 Pay corporation tax for accounting periods ended 31 May 2025 for SMEs not liable to pay by instalments. Review HMRC car mileage fuel rates. 2 March 2026 Unpaid income tax/class 4 National...

1st Alternative Medical Staffing Ltd (TC9678)

Delphi Derivatives Ltd (in liquidation) v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 January 2026...

BTR Core JPUT v CRC, Upper Tribunal (Tax and Chancery Chamber), 21 January 2026

CRC v Purity Ltd, Chancery Division, 23 December 2025

Y Bredin [2026] FTSTC 1

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READERS' FORUM premium icon

Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026

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NEWS

Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments

Third slide

Deadline dates for March 2026

CASES

Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met

MOST POPULAR

Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures

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