The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No 2) Regulations, SSI 2025/243, bring numerous provisions of the 2024 Act into force, with various regulation-making powers having effect from 16 September 2025,...
HMRC have issued new guidance on the accuracy and completeness of documents – in particular, self-assessment tax returns – as part of their Guidelines for Compliance series. The new guidelines focus on making sure that: information submitted is...
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
Supreme Court rules on the time of supply rules and VAT groups.
Undeclared company income: Cheon Fat Ltd v HMRC [2025] UKUT 287 (TCC) (4 July) concerns an application for leave to appeal against a decision of the FTT. It raises an important point of interest to many who advise small companies. Where a company has...
High Court finds HMRC should have exercised discretion to allow VAT recovery.
Special care needs to be taken where trusts are involved.
The Centre for the Analysis of Taxation (CenTax) has published a new report considering potential revenue-raising opportunities from the introduction of secondary Class 1 NICs (or similar equivalent) on partnership profits. Equalising national...
The Treasury has issued draft regulations which will, principally, amend the Anti-Money Laundering Regulations, SI 2017/692. The changes will include measures to make customer due diligence more proportionate and effective, strengthen information...
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