Regulations (SI 2026/280) amend the Climate Change Levy (Fuel Use and Recycling Processes) Regulations, SI 2005/1715, by updating Sch 1 (uses otherwise than as fuel) so that electricity used in electrolysis for the production of hydrogen is added to...
Regulations have been issued (SI 2026/211) ensuring that payments made by local authorities under the new Crisis and Resilience Fund (CRF) will be exempt from income tax when the fund commences on 1 April 2026. The CRF replaces the Household...
HMRC have published an update to Notice 2 on Pillar Two top-up taxes, adding further territories to the lists of Pillar Two territories and territories with a qualifying domestic top-up tax. The lists in the notice have the force of law. The updates...
Latest case hearing dates and appeals.
From AI in court to IHT and judicial review, Sophie Dworetzsky (Lombard Odier) reviews the latest developments....
Professional bodies responding to the Government’s call for evidence on tax support for UK entrepreneurs have urged a broader approach that goes beyond capital investment incentives and addresses structural complexity in the tax system. The call for...
Mandatory payrolling of benefits in kind will apply from 2027/28. The Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2026/189, remove, from that date, the option for employers to register voluntarily for payrolling, as the voluntary regime...
HMRC have published a tax information and impact note on amendments to the regulation-making power in FA 2024 Sch 9 para 134. The measure allows future regulations under that power to have effect for 2024/25 and extends the expiry date to 30 June...
Honest opinion defeats tax-scheme libel claim
HMRC have launched a consultation on proposals to extend the notification of Uncertain Tax Treatment (UTT) regime. The UTT regime, introduced in 2022, currently requires large businesses to notify HMRC of certain uncertain positions in corporation...
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