Upper Tribunal rules on payments under LLP ‘capital interests’ and the mixed member partnership rules
HMRC are adopting a tougher stance with those who continue to deliberately mislead or refuse to cooperate, despite being in the COP 9/CDF process, writes Simon York CBE (Deloitte)....
Latest case hearing dates and appeals.
The Government has tabled a series of amendments for the Finance Bill 2026 Public Bill Committee (which began on 27 January 2026), with updated explanatory notes issued for the more significant changes: cl 13 (EMI): extends the EMI exercise period...
This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
Disability ‘access card’ zero-rated for VAT purposes
Upper Tribunal cancels inaccuracy penalties
The Ministry of Justice’s consultation on an Interest on Lawyers’ Client Accounts Scheme (ILCA) has prompted strong criticism from across the legal and professional services sector, with warnings of higher costs for businesses, pressure on...
SDLT overpayment relief claim successful: In BTR Core Fund JPUT v HMRC [2026] UKUT 27 (TCC) (21 January), a company acquired a large property in Manchester consisting of 350 flats above shop premises. It claimed multiple dwellings relief,...
