NEWS

The CIOT has responded to HMRC’s consultation, Reporting company payments to participators, raising significant concerns over proportionality and likely effectiveness. It warns that detailed transaction-level reporting could impose substantial...

HMRC have revised their Construction Industry Scheme Manual to confirm that pure financing arrangements do not fall within CIS, following concerns that earlier guidance could be read as bringing some real estate funding arrangements within scope....

HMRC have published final guidance on the revised anti-avoidance rules for share exchanges and company reconstructions, confirming that ordinary private equity management rollover arrangements should not generally be caught. The new CG-APP20 appendix...

The Successful Legacy Appeals Schemes (Income Tax Exemption) Regulations, SI 2026/584, exempt from income tax payments under the Successful Legacy Appeals Scheme – which compensates people who lost out after a means-tested benefit award was wrongly...

The Value Added Tax (Reduced Rate) (Hospitality and Tourism) Order, SI 2026/576, introduces the temporary reduced rate of VAT (5%) for certain supplies of children’s meals and eligible family attractions from 25 June to 1 September 2026, by adding...

The Visitor Levy (Amendment) (Scotland) Act 2026 (Commencement and Transitional Provisions) Regulations, SSI 2026/198, bring the remaining substantive changes of the 2026 Act into force on 21 or 22 July 2026. The Act amends the Visitor Levy...

The Courts and Tribunals Judiciary have issued updated guidance on remote participation in hearings before the courts and tribunals, intended to improve consistency. Following a cross-jurisdictional review, the judiciary published two foundational...

The Publication of Information About Tax Avoidance Schemes (Legally Privileged Communications Declarations) Regulations, SI 2026/570, set out the requirements for declarations to substantiate that the making of representations, in response to HMRC’s...

HMRC have published a new Mandatory Tax Adviser Registration Manual, setting out how the mandatory registration regime for tax advisers will operate. The manual, published on 1 June 2026, currently covers the scope of the rules and requirement to...

On 1 June 2026, HMRC published a new Advance Tax Certainty Service Manual containing guidance on which customers are eligible for the new service, the scope of taxes for which advance tax certainty can be provided, and situations where HMRC will not...