HMRC have published the accredited official statistics Research and Development Tax Credits Statistics: September 2026. These are the first published...

The Supreme Court’s judgment in the case of Orsted West of Duddon Sands (UK) Ltd and Ors v HMRC, which...

In the case of RDM Wines Ltd v HMRC UKFTT 1348 (TC), the FTT has dismissed the company’s appeal against...

Following the Supreme Court’s judgment in the case of Orsted West of Duddon Sands (UK) Ltd and Ors v HMRC...

HMRC have published the guidance Report Construction Industry Scheme (CIS) contractor monthly return errors if you’ve received a letter from...

HMRC have published Compliance checks: penalties for CIS payments or returns connected to deliberate non-compliance — CC/FS96. “This factsheet tells...

Following the Supreme Court’s judgment in the case of Orsted West of Duddon Sands (UK) Ltd and ors v HMRC...

The FTT has rejected an R&D claim in Environmental Services Limited v HMRC UKFTT 1301 (TC), finding that the activities...

In the case of Scheckter v HMRC UKFTT 1280 (TC), in a lengthy complex judgment the FTT has dismissed an...

HMRC have updated their guidance Construction Industry Scheme: CIS 340. “Use this guidance and the examples included to help you...

HMRC are sending letters to taxpayers with rental income where information from third parties does not match the taxpayer’s tax...

ICAS has issued a dual response to two government proposals. Here we focus on its response to the now-closed consultation...

The Welsh government is consulting on changes to the classification of self-catering properties for local tax purposes. https://www.gov.wales/classification-self-catering-properties-local-tax-purposes-html#209604 Related content...

In the case of Tanglewood Care Services Ltd v HMRC UKFTT 1137 (TC), the FTT has dismissed the appeal against...

Although the Perenco case was concerned with a ring fence trade claim, which few practitioners may come across in practice,...

HMRC have updated their guidance Check for signs of labour fraud in construction. “Find out what checks you should complete...

In the case of AXA Insurance UK plc & Anor UKSC 24, the Supreme Court has agreed with the Court...

HMRC have updated their promotional material Help to avoid errors in claims for plant and machinery allowances – GfC5. “Find...

The CIOT has reported that HMRC are seeking “to conduct one-to-one discussions with a broad range of agents to gain...

The government has launched a new inquiry How can the tax system best support hospitality and tourism sectors in Northern...

HMRC have updated their guidance Construction Industry Scheme: CIS 340. “Use this guidance and the examples included to help you...

HMRC have published a new manual Capital versus revenue expenditure toolkit, which “Provides information on risks, mitigations and checks to...

In the latest instalment of the saga of BlueCrest Capital Management (UK) LLP v HMRC UKSC 18, which considers whether the...

In the case of M-Sport Wheels Ltd v HMRC UKFTT 977 (TC), the FTT has dismissed a costs application made...

The CIOT has submitted a proactive letter to HMRC regarding Regulation 20A. “The change made by Regulation 20A that aims...

In the case of Swiss Centre Ltd v HMRC UKUT 227 (TCC), the UT has dismissed an appeal against the...

The CIOT has responded to the consultation Open for business: implementing a UK corporate re-domiciliation regime. “This consultation seeks views...

The CIOT has sent a proactive letter to HMRC on the subject of lenders providing development finance and the CIS....

HMRC have updated their guidance HMRC Transfer Pricing and Profit Diversion Compliance Facility. “Find out about the Transfer Pricing and...

In the case of Vani Enterprises Ltd v HMRC UKFTT 885 (TC), the FTT has dismissed the appeal against VAT...

The ATT has responded to HMRC’s consultation Reporting company payments to participators. “This consultation seeks views on proposals to introduce new requirements to report transactions between close...

The ICAEW has commented on its response to HMRC’s consultation Reporting company payments to participators. “In its response to the...

The CIOT has responded to HMRC’s consultation Reporting company payments to participators. “This consultation seeks views on proposals to introduce new requirements to report transactions between close...

In the case of Barclays Bank plc v HMRC UKUT 212 (TCC), the UT has allowed the appeal against the...

HMRC have updated their guidance Corporation Tax: terminal, capital and property income losses. “Guidance for companies to work out and...

In the case of WWM (Harrogate) LLP v HMRC UKFTT 832 (TC), the FTT has dismissed an appeal against an...

HMRC have published the following new guidance on applying for advance assurance when making a claim for research and development...

In the case of Beer Express Ltd v HMRC UKFTT 672 (TC), the FTT has dismissed an appeal against closure...

In the case of Smith v HMRC UKFTT 663 (TC), in a detailed and lengthy judgment that the FTT characterised...

In the case of Chester Lettings Ltd v HMRC UKFTT 614 (TC), the FTT has dismissed an appeal against a...

HMRC have updated their guidance Register a non-resident company who disposed of UK property or land for Corporation Tax. “Find...

In the case of Centrica Energy Storage Ltd v HMRC UKFTT 566 (TC), the FTT has dismissed the company’s appeal...

HMRC have updated their promotional material Help with common risks in transfer pricing approaches — GfC7. “Find out about best...

The Supreme Court has ruled unanimously in favour of HMRC in this important decision on the meaning of “on the...

In the case of Cats North Sea Ltd v HMRC UKUT 142 (TCC), the UT, in a detailed judgment considering...

In the case of Anston Investments Ltd v HMRC UKFTT 483 (TC), in a lengthy decision summarised in detail in...

HMRC have updated their guidance Capital allowances: accounting periods which are more or less than a year. “Guidance for claiming...

HMRC have published the new guidance Calculate your hybrid rate of writing down allowance. “Use this calculator to work out...

HMRC have launched a consultation Open for business: implementing a UK corporate re-domiciliation regime. “This consultation seeks views on the...

HMRC have launched the call for evidence Business Systems Integration. “The call for evidence will explore how businesses keep records,...