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LATEST ISSUE

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Issue : Vol 197, Issue 5024 12 Mar 2026

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Articles

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Readers’ forum: Input tax on taxi fares booked through an online platform? Readers’ forum: Best way to tax a lump sum from a US pension fund Readers’ forum: Historical business-to-client invoices Readers’ forum: When is tax due on share sale? New queries: 12 March 2026

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NEWS

Spring forecast – as you were Minor input tax errors could be waived Complaints about HMRC surge to five-year high Judicial review challenging VAT on school fees fails Feedback: 12 March 2026

Third slide

Deadline dates for April 2026

CASES

Deliberate behaviour is a subjective test Option to tax a property when it was sold Transferors of property were trustees, not partners Anti-avoidance assessments issued too late Towpath did not form part of property

MOST POPULAR

This week's opinion: 12 March 2026 Spring forecast – as you were Minor input tax errors could be waived Complaints about HMRC surge to five-year high Judicial review challenging VAT on school fees fails

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