Weekly highlights

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Our Tax weekly highlights provide a round-up of the past week’s key tax news. Covering recent tax-related

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Tax weekly highlights—14 August 2025

This week's edition of Tax weekly highlights includes: (1) analysis of the Upper Tribunal’s decision in Elphysic Ltd v HMRC regarding deregistration from VAT under the Ablessio principle; (2) analysis of the First-tier Tax Tribunal’s decision in Clear Pay Payroll Ltd v HMRC to grant an application to postpone payment of disputed VAT pending the outcome of an appeal on the ground of taxpayer hardship; (3) news of the new interest rates that HMRC, Revenue Scotland and the Welsh Revenue Authority will charge on underpaid tax and pay on overpaid tax following the reduction in the Bank of England base rate; (4) news of the first corporate prosecution of the offence of failure to prevent the facilitation of UK tax evasion, which has been brought against an accounting firm; and (5) analysis of the draft Finance Bill 2026 measure for tackling non-compliance in the umbrella company market from John Chaplin, Partner at BDO.

FTT allows postponement of disputed VAT pending appeal due to taxpayer hardship (Clear Pay Payroll Ltd v HMRC)

Tax analysis: In Clear Pay Payroll Ltd v HMRC, the First-tier Tax Tribunal (FTT) allowed the taxpayer’s hardship application because it was satisfied that the general requirement for a taxpayer to pay a disputed VAT assessment before an appeal against the assessment is heard would in this case cause the taxpayer hardship.

UT overturns FTT to find that HMRC could deregister ‘mini-umbrella companies’ from VAT (Elphysic Ltd and others v HMRC)

Tax analysis: In Elphysic Ltd and others v HMRC, the Upper Tribunal (UT) overturned the decision of the First-tier Tax Tribunal (FTT) that HMRC was not entitled to deregister the taxpayers from VAT and dismissed the taxpayers’ cross-appeals against the FTT’s decision that they were not entitled to the VAT flat rate scheme and National Insurance Contributions (NIC) employment allowances.

Tax weekly highlights—7 August 2025

This week's edition of Tax weekly highlights includes: (1) News Analysis of the Supreme Court’s decision in Delta Merseyside on private hire operators acting as agents, (2) News Analysis of the UT’s decision in Medpro Healthcare, and (3) HMRC publishing a new manual on MTT and DTT.

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