NEWS

2024/25 saw a record 517 cases dealt with under alternative dispute resolution (ADR) – up from 367 cases in the previous tax year – reports law firm BCLP. Of those 517 cases, 43% took longer than HMRC’s four-month target to resolve (222 outstanding...

HMRC have issued new guidance to help employers and agents dispute an employer PAYE charge. The guidance links through to an online service which can be used to get help from HMRC where the employer PAYE bill is wrong, and the business needs help...

Tax Journal thanks its authors for August (click on links below to view author profiles and access their contributions):Paul Aplin OBE - Transformation Roadmap; Corporation tax: lessons for the futureYousuf Chughtai and Jack Prytherch - Mining for...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Tax has featured prominently in the national media over the summer, with reports that the Government is considering significant changes to property taxes as part of its efforts to potentially make up financial shortfalls in the budget while also...

Recent media reports suggest that the Treasury is considering introducing an annual or lifetime cap on gifts for IHT purposes, potentially also looking at taper rates following PETs. Commenting on the rumoured proposals, Hilesh Chavda, Partner at...

A new report by the Centre for the Analysis of Taxation (CenTax) concludes that planned reforms to IHT business and agricultural property reliefs would ‘significantly reduce the concentration of relief amongst the wealthiest estates, while protecting...

HMRC have published a new Multinational Top-up Tax and Domestic Top-up Tax Manual based on previous tranches of draft guidance released for consultation in September 2024 and January 2025, updated to reflect stakeholder comments. The key differences...

Bennett Verby, an accounting firm in the north of England, faces a trial in September 2027 over allegations that it failed to prevent tax evasion, in the first prosecution of the offence in the UK, with charges brought by the UK tax authorities for...

The summer Parliamentary recess is often quiet in terms of tax announcements, with ministers focusing on their constituencies and the Treasury working up plans ahead of an autumn fiscal event. This year, however, tax is featuring prominently in the...