The National Insurance Contributions (Employer Pension Contributions) Bill is expected to complete its remaining stages in the House of Commons on 21 January. The Bill contains the primary legislative provisions underpinning changes to the NICs...
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...
Upper Tribunal cancels inaccuracy penalties
Sarah Richards (Sedulo Tax Advisory) explains why establishing a UAE image rights structure does not in itself remove UK tax exposure....
Analysis of newly released HMRC data suggests 2.6 million self-assessment taxpayers overpaid around £8.9bn last year, with the payments on account system cited as a key cause. Data obtained by UHY Hacker Young under FoI also points to errors in...
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...
Disability ‘access card’ zero-rated for VAT purposes: In Nimbus: The Disability Consultancy Service Ltd v HMRC [2026] UKFTT 38 (TC) (7 January 2026), the FTT found in favour of the taxpayer in that a disability...
The CIOT has warned that proposed changes to NICs on salary sacrifice could lead some employers to withdraw salary sacrifice arrangements, reducing employees’ overall retirement savings. In a briefing note published on 23 January, the CIOT...
HMRC have told the CIOT and ICAEW that from 2026/27 it will remove employment expenses over £120 from PAYE codes in certain cases, including where the taxpayer has no current PAYE income, there has been a full-year employment gap, no self-assessment...
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,...
