A detailed report of this year’s Finance Act, with additional practitioner comment....
In Treasury minutes, dated 3 April 2025, the UK Government has set out its responses to the Public Accounts Committee reports on HMRC customer service. The Government agrees with the following recommendations: Putting taxpayers’ needs (including the...
Many advisers appear to be adopting a contrived and narrow interpretation of the word ‘preferential’ in an attempt to provide commercial protection to EIS investors on a winding-up, warns Oliver Twentyman (Azets)....
Locum’s services within IR35, despite FTT errors
It’s easy to be caught out by the second automatic UK test.
The CIOT has sought to clarify the application of the going concern rules in the context of intra-group transfers of trade, where such transfers do not occur within the accounting period for which an R&D claim is being made. HMRC have confirmed to...
HMRC have issued new Directions under ITEPA 2003 ss 690A and 690D (introduced by FA 2025 with effect for 2025/26) requiring employers (or their agents) to make the following notifications to HMRC for two cohorts of employees: internationally mobile...
A recent High Court decision provides valuable guidance for taxpayers seeking to challenge enforcement action taken by HMRC’s Debt Management team, write Michelle Sloane and Daniel Williams (RPC)....
HMRC’s updated guidance marks the end of a long and winding road for R&D claimants and their advisers, writes James Dudbridge (ForrestBrown)....
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
