Local Government analysis: Multiple defendants were charged with offences relating to an unlicensed house in multiple occupation (HMO). The local authority officer first became aware of issues with the property as a possible unlicensed HMO in April 2017 but did not enter the property and establish that it was indeed an unlicensed HMO until 16 May 2017. Proceedings were commenced in Luton Magistrates’ Court on 15 November 2017. Section 127 of the Magistrates’ Court Act 1980 (MCA 1980) requires an information to be laid before a magistrates’ court within six months of the time when the offence was committed. The Divisional Court decided that the six-month time limit did not begin to run until 16 May 2017 when the local authority entered the property and established that offences were being committed. The court rejected the defendants’ argument that time ran from April 2017 when possible issues with the property first came to the authority’s attention. Written by Alexander Campbell, barrister, at Field Court Chambers.

The HM Prison and Probation Service (HMPPS) has published an updated guidance on changes to prison rules concerning official video call meetings, set to take effect from 20 January 2025. The update allows prison staff to intermittently observe video call participants from a control room screen without seeking prior consent, aligning the procedure with in-person visits. This visual-only monitoring aims to ensure call security without compromising privacy. Legal representatives and clients retain the option to refuse control room observation, in which case the call can proceed with physical area patrols, or they may opt for an in-person visit instead.

HMRC has relocated the start page for accessing the online service for making Annual Tax on Enveloped Dwellings (ATED) returns.

HMRC has updated its guidance on how to report Pillar 2 top-up taxes to include information on what to do if a return fails its validation checks.

HMRC has issued instructions via the Joint Forum on Expatriate Tax and National Insurance Contributions on the filing on Appendix 7A and Appendix 7B returns.

HMRC has updated its guidance on qualifying income for partnership profits.

HM Revenue and Customs (HMRC) has published Newsletter 178( February 2026) to update pension scheme administrators and stakeholders on recent developments.

HMRC’s latest Pension Schemes Newsletter focuses primarily on the forthcoming increase in the Normal Minimum Pension Age (NMPA) to age 57 from 6 April 2028, with commentary on transitional provisions and their practical impact. It also includes a range of administrative reminders and updates for scheme administrators.

HMRC has published its Trusts and Estates Newsletter for August 2024.

HMRC has published its April 2025 Trusts and Estates Newsletter, announcing fundamental changes to UK tax frameworks, effective from 6 April 2025. The reforms replace domicile-based taxation with residence-based systems for inheritance tax and foreign income.

HM Revenues & Customs (HMRC) has added 68 unlawful estate agents to the list of named businesses not complying with the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692, and has issued fines of more than £500,000. The fines follow the first prosecution of an estate agent for trading despite not registering with HMRC. Felix Uwuigbe, the Director of Century House Estates Ltd in London, was sentenced to 120 hours of unpaid community service and has been banned from acting as an estate agent for two years after he was convicted of trading for three months while unregistered.

HM Revenue & Customs (HMRC) has confirmed that a network of corrupt company directors has been jailed for more than 70 years after they were caught planning a multi-million-pound VAT fraud during secret meetings. The Crown Prosecution Service (CPS) has also confirmed the sentences of 20 individuals linked to the scheme. The fraud centred on Winnington Networks Ltd (WNL), which understated VAT owed between 2011 and 2014 using fake Voice Over Internet Protocol (VOIP) trades.