CHILD-BENEFIT

Multiple dwellings relief: Although multiple dwellings relief has now been abolished, cases about entitlement to the relief are still reaching the tribunals. M Berrell and another v HMRC [2025] UKFTT 1067 (TC) (4 September) is a comparatively rare...

This Parliament’s last Spring Budget delivered on a number of political objectives, as well as setting the scene for the future, writes Chris Sanger (EY).

Double taxation relief on foreign dividend income: It is now well established that significant elements of the UK’s tax regime governing the treatment of foreign dividends received by UK companies were incompatible with EU principles of freedom...

HICBC due despite remarriage

Higher income parents currently receiving child benefit have less than four weeks to register for self-assessment with HMRC in order to avoid a penalty.