Issue : Vol 192, Issue 4898

25 Jul 2023

IN THIS ISSUE

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New data from HMRC shows that £1.13bn in research and development (R&D) tax relief was handed out due to error and fraud in 2020-21. This represents 16.7% of all the R&D tax relief paid...

I Strachan (TC8858)

Waterloo Car Hire (a partnership) (TC8848)

Ebuyer Ltd (TC8853)

Illuminate Skin Clinics Ltd (TC8846)

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READERS' FORUM premium icon

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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

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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

DEADLINE DATES

Deadline dates for March 2026

CASES

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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

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Issue : Vol 192, Issue 4898

Deadline dates for March 2026