Business taxes CT, business profits, capital allowances, CIS Organic farming business run via LLP and company – sideways loss relief denied – ScheckterConstruction Industry Scheme – HMRC update guidance CIS 340HMRC using third-party information to target landlords – ICAEW reportCompany payments to participators – government proposal – ICAS response Read morePersonal taxes Property, employment, pensions, NICs NICs – host employer provisions – UT judges FTT erred in considering control was relevant but this did not affect conclusion that provisions applied – Aramark LtdComplete your Self Assessment tax return for the last tax year – HMRC update guidance for company directorsICAEW comments on responses to draft Finance Bill provisionsApproved professional organisations and learned societies – List 3 updated Read moreCapital taxes CGT, IHT, stamp duties, trusts, charities Tell HMRC that inheritance tax is due on the 10 year anniversary of a trust – HMRC update form IHT100dIHT and pensions – HMRC Technical note 2Income tax and CGT – discovery – penalties – whether behaviour fraudulent and deliberate – AndersonCGT – renting property while pursuing development opportunities did not invalidate claim for entrepreneurs’ relief – Pontin & Ors Read moreInternational Expats, customs duties, double taxation Apply for a certificate of residence or letter of confirmationCorporation tax – double taxation UK and Isle of Man – meaning of “income derived from immovable property” – Knights DevelopmentsHelp with short-term business visitors – HMRC publish GfC19Corporation tax – company was resident in UK – discovery assessments valid – behaviour not deliberate so company penalties were excessive and PLN dismissed – Cogefin (Bermuda) Ltd Read moreVAT Admin, compliance, case law, HMRC guidance The Value Added Tax (Supplies of Domestic Electricity) Order 2026Temporary zero rate of VAT for domestic electricity in Great Britain – HMRC publish policy paper and Revenue and Customs Brief 10Refunds of UK VAT for non-UK businesses – HMRC update VAT Notice 723AUK VAT refunds for non-UK businesses in a VAT group – R&C Brief 8 (2026) Read moreTax admin HMRC powers, avoidance, penalties, tribunals HMRC launch improved self-assessment registration serviceHow to register your client for a tax service as an agent – HMRC update guidanceCharities – HMRC newsletter 3 – September 2026Taxpayer correction of errors – CIOT warns proposed new legislation could create uncertainty Read more
