Issue 1744

Analysis

• Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
• HMRC’s Customer Compliance Group explained
• BTR late than never: SDLT overpayment relief
• Headless chickens: Morrisons and the FTT’s supervisory jurisdiction
• The VAT review for March 2026
• Ask an expert: EOTs v MBOs

In brief

• To have and to hold (over)
• HMRC’s guidance on the 40% first year allowance
• No partnership, no relief

News

• Finance Bill 2026: Government tables extensive Report Stage amendments
• Spring Forecast leaves tax policy unchanged
• Increase in ATED chargeable amounts
• LBTT exemption for CoACS transactions
• Business growth restricted to avoid £90k VAT threshold
• JR challenge to VAT on school fees dismissed
• HMRC double tax yield from large businesses in three years
• HMRC complaints at five-year high
• Call for better access to HMRC systems for tax agents

Cases

• UK Care No. 1 Ltd v HMRC
• Aspire in the Community Services Ltd v HMRC
• A Outram and another v HMRC
• Other cases that caught our eye: 6 March 2026

One minute with

• One minute with... Jesse Dalton

Trackers

• HMRC manual changes: 6 March 2026

Ask an expert

• Ask an expert: EOTs v MBOs