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NEWS
This week's edition of Tax weekly highlights includes: (1) a reminder of the forthcoming Budget—watch out for the analysis we will be producing of the business tax announcements, (2) analysis of the FTT’s decision in 1st Alternative Medical Staffing Ltd concerning the VAT treatment of supplies of nurses and care assistants, (3) analysis of the FTT’s decision in Moir Management on penalties for DOTAS compliance failures, and (4) the Court of Appeal’s decision in A D Bly Groundworks on the deductibility of pension provisions and the ‘wholly and exclusively’ test.
NEWS
This week's edition of Tax weekly highlights includes: (1) HMRC’s confirmation as to when the decrease in quarterly instalment-related interest rates takes effect, (2) News Analysis of the First-tier Tax Tribunal (FTT) decision in Masters on the UK tax treatment of a transferred pension under a double tax treaty and (3) the publication of the August 2025 Employer Bulletin.
NEWS
This week's edition of Tax weekly highlights includes: (1) notification of Royal Assent for the National Insurance Contributions (Reduction in Rates) Act 2024, (2) HMRC’s reversal of their decision to cut taxpayer helplines, and (3) the publication of new guidance on full expensing and 50% first year allowances.
NEWS
This week's edition of Tax weekly highlights includes: (1) a new online tool and updated guidance on mandatory registration of tax advisers, (2) guidance for advance assurances for R&D claims, (3) News Analysis articles being published on the FTT decisions in Herrmann on late payment penalties, in Take 3.9 TV Partnership on film partnership deductions and in HC-One No 1 Ltd on liquidation and SDLT group relief.
NEWS
This week's edition of Tax weekly highlights includes: (1) the Court of Appeal decision in Refinitiv concerning the interaction between the diverted profits tax and an advance pricing agreement, and (2) the Supreme Court decision in Cobalt Data Centre on the scope of the enterprise zone allowance.
NEWS
This week's edition of Tax weekly highlights includes: (1) HMRC’s Agent Update Issue 122, (2) News Analysis on the FTT’s decision in Winfield, (3) the UT’s decisions in Mainpay, on the deductibility of workers’ expenses, and UBS, relating to a judicial review claim, and (4) the Supreme Court granting the taxpayer permission to appeal in The Prudential Assurance Company Ltd.
NEWS
This week's edition of Tax weekly highlights includes: (1) Finance Bill 2024 receiving Royal Assent on 22 February 2024, (2) the Upper Tribunal in Mathur upholds FTT decision that termination payment was taxable as employment income, and (3) HMRC and HM Treasury announce reversal of upcoming changes to tax treatment of double cab pick ups.
NEWS
This week's edition of Tax weekly highlights includes: (1) publication by the Welsh government of its final Budget for 2026/27, (2) the UK government tabling amendments to Finance Bill 2026, (3) case analysis on the Upper Tribunal’s decision in O’Neil concerning post-cessation trading receipts, and (4) the Court of Appeal’s judgment in MedPro allowing HMRC’s appeal and affirming the status of the Martland guidance on late appeals.
NEWS
This week's edition of Tax weekly highlights includes: (1) the Court of Appeal decision in Impact Contracting Solutions, (2) regulations being made to increase penalties for late payment of tax, (3) an ex-solicitor being given the first individual tax avoidance stop notice, and (4) News Analysis articles being published about the decisions of the First-tier Tax Tribunal (FTT) in Industria Umbrella and Powell.
NEWS
This week's edition of Tax weekly highlights includes: (1) the announcement of a 10% increase in the Electricity Generator Levy rate from 1 July 2026 and its extension beyond 2028, and (2) two new additions to HMRC’s list of designated recognised stock exchanges.
NEWS
This week's edition of Tax weekly highlights includes: (1) analysis of the Court of Appeal decisions in ScottishPower on the deductibility of consumer redress payments and in Bluecrest on the salaried members legislation, (2) the OECD’s publication of further information and tools on administration of the global minimum tax including a compilation of qualified domestic rules, and (3) new guidelines for compliance from HMRC on labour supply chain assurance.
NEWS
This week's edition of Tax weekly highlights includes: (1) the Taxation (Energy and Vehicles) Act receiving Royal Assent, (2) HMRC’s consultation on making better use of third-party data, (3) new guidance on the VAT treatment of locum doctors and (4) HMRC’s consultation on amending definitions in the bank levy legislation.