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In a Budget representation the ATT urges an extension of the 2026/27 easement for late MTD quarterly updates to taxpayers joining MTD for Income Tax in 2027/28. More than one million taxpayers are expected to enter the regime from April 2027 many unrepresented and not using software.
Some PAYE taxpayers with income over £35 000 may see recovery of their 2026 winter fuel payment begin through their tax code from January 2027 rather than April the ATT reports. This will affect those from whom HMRC are already recovering a 2025 payment.
Farming LLP’s sideways loss relief fails commerciality test
Whether VAT on cost of a car can be recovered
HMRC’s unreasonable conduct justified standard costs
Employee ‘loans’ were taxable earnings: In J Lowry v HMRC [2026] UKFTT 1279 (TC) (3 September) the FTT dismissed the taxpayer’s appeal finding that substantial interest-free ‘loans’ received through an employee remuneration arrangement were taxable earnings under ITEPA 2003 s 62. The payments were in substance...
Tom Jenkins is Of Counsel in RPC’s Tax, Investigations and Financial Crime team. He has extensive experience in conducting anti-corruption investigations and advising on the implementation and enhancement of compliance programmes. Email: thomas.jenkins@rpclegal.com.
The Government has said that formal consultation should no longer be the default in policymaking potentially changing how tax measures are developed and tested before legislation is introduced. In a 7 September letter to ministers headed ‘The simplification and agency of government’ Chancellor John Healey First...
HMRC have restated their position on the VAT treatment of education supplied by alternative higher and further education providers following the Court of Appeal’s decision in St Patrick’s International College and others Ltd v HMRC [2026] EWCA Civ 852. In that case the Court of Appeal held...
The Air Departure Tax (Scotland) Act 2017 (Commencement No. 1) Regulations SSI 2026/248 bring key provisions of the Air Departure Tax (Scotland) Act 2017 into force on 15 September. These define chargeable passengers and aircraft and give Scottish Ministers powers to amend the tax’s scope and structure ...
