The Court of Appeal’s reasoning in Sintra Global misses key principles and authorities, writes Michael Firth KC (Gray’s Inn Tax Chambers).
Mark Simm and Andrew Clarke (Deloitte) assess the impact of HMRC’s strict ‘owner only’ stance on recovery of UK import VAT.
The Finance Bill rules introduce further complexity to the earlier draft provisions and place an unwelcome reliance on HMRC guidance, write Sarah Bond, Edward Buxton and David Haughey (Freshfields)....
Upper Tribunal cancels inaccuracy penalties
HMRC guidance, ‘Register a non-resident company who disposed of UK property or land for Corporation Tax’, has been updated for how a non-UK resident company which has sold, gifted or transferred ownership of UK property or land registers for...
A definitive list of rates and thresholds for 2026/27 has been published by HMRC. See bit.ly/employers-rates.
A ‘Get ready for MTD: an agent toolkit’ has been published by HMRC to help agents get ready for the MTD changes for income tax effective from 6 April 2026. There is guidance on how carrying out a client segmentation exercise will help gather the...
The CIOT has reminded agents that, from 1 October 2025, self-assessment reactivations can be requested via the Agent Dedicated Line (option 2, then SA reactivations). Other self-assessment queries cannot be handled via this route.
The UK-Peru Double Taxation Convention entered into force on 21 January 2026 (given effect in the UK by SI 2025/1299). It applies in the UK from 6 April 2026 for income tax and capital gains tax, 1 April 2026 for corporation tax, and 1 January 2027...
In a series of briefings on the Finance Bill 2026, the Chartered Institute of Taxation (CIOT) has raised concerns that several measures, as currently drafted, could create uncertainty, increase complexity and give rise to unintended consequences in...
