Parallel HMRC and civil proceedings are best handled not as two separate problems to be dealt with in sequence, but as a single, interconnected strategic challenge, write James Le Gallais and Anastasia Nourescu (Stewarts)....
Liz Ritchie (Forvis Mazars) considers how taxpayers are responding to the changes to Business Property Relief.
Lydia Hutchinson and Ben Clarke (Birketts) review recent SDLT mixed-use cases and the limits of relying on grazing, agricultural use or future plans.
The Taxation (Energy and Vehicles) Act 2026 received royal assent on 15 July 2026. The Act: increases the rate of the electricity generator levy from 45% to 55% for qualifying periods beginning from 1 July 2026; increases the approved rate for...
HMRC have issued ‘one to many’ letters to businesses operating prize draws with paid and free entry routes, stating that prize draws are not exempt from VAT, and so paid entries are subject to VAT at the standard rate. Peter Williams, Indirect Tax...
Latest case hearing dates and appeals.
The starting point Under Rule 27 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules, SI 2009/273 (as amended) (‘the FTT rules’), each party in standard or complex cases need only provide the other with a list of documents...
HMRC have reminded in-scope businesses to submit information returns by 31 July 2026 to avoid late-filing penalties. Updated guidance confirms that a return failing HMRC’s validation checks must be resubmitted. If the replacement passes validation...
The CIOT and ATT have written separately to James Murray following his appointment as Financial Secretary to the Treasury, setting out priorities for improving tax policy and administration. Murray was appointed to the role on 21 July 2026. CIOT...
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
