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Issue : Vol 197, Issue 5020

Issue : Vol 197, Issue 5020

12 Feb 2026

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IN THIS ISSUE

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In 2025, there were 23,938 registered company insolvencies, comprising 18,525 creditors’ voluntary liquidations (CVLs), 3,730 compulsory liquidations, 1,495 administrations, 186 company...

The Scottish government has published a consultation on a Highlands and Islands exemption for the air departure tax (ADT), which is due to take effect from 1 April 2027. The document also invites...

VAT registration: buying services from abroad.

Tax rates A definitive list of rates and thresholds for 2026-27 is available. tinyurl.com/govtaxrates2627 Trusts and estates HMRC’s Trusts and Estates Newsletter for February 2026 includes details of...

R Huish (TC9760)

Story Terrace Ltd (TC9725)

L Rawlinson (TC9746)

V Michael (TC9751)

P Kearney (TC9756)

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READERS' FORUM premium icon

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 Consultation launched 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

MOST POPULAR

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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