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Claritax News

Personal taxes

Property income, employment taxes, NICs, pensions, construction industry scheme

October 2026

One-to-many campaign – offshore funds

13 October 2026
The ICAEW has reported that HMRC have begun a one-to-many campaign asking taxpayers who may have investments in offshore funds...

October 2026

EIS – withdrawal of investor’s relief following loss of qualifying status – appeal struck out – FTT had no jurisdiction to consider arguments based on conduct of HMRC and fairness – Salami

13 October 2026
In the case of Salami v HMRC UKFTT 1380 (TC), the FTT has struck out an appeal against an assessment...

October 2026

Check if you have to pay tax on your pension – HMRC update guidance

6 October 2026
HMRC has updated the guidance Check if you have to pay tax on your pension. “Find out if you have...

October 2026

One-to-many campaign – foreign income and gains

6 October 2026
The CIOT has reported that HMRC have begun a one-to-many campaign targeting individuals who HMRC believe, based on their tax...

October 2026

CIOT responds to consultation on modernising the taxation of distributions

2 October 2026
The CIOT has responded to the recent consultation Modernising the taxation of distributions and repayments of capital from companies. In...

October 2026

The High Income Child Benefit Charge – House of Commons Library publishes research briefing

2 October 2026
The House of Commons Library has published the research briefing The High Income Child Benefit Charge, which covers the following...

October 2026

Claim a tax refund on your pension by post – HMRC publish new guidance

1 October 2026
HMRC have published the guidance Claim a tax refund on your pension by post. “Find out how to claim a...

October 2026

Loan charge – LITRG encourages taxpayers to engage with HMRC settlement offers

1 October 2026
The Low Incomes Tax Reform Group (LITRG) is encouraging taxpayers who are being offered a loan charge settlement to engage...

September 2026

Approved professional organisations and learned societies – List 3 updated

30 September 2026
HMRC have updated List 3, which gives details of professional membership fees for which a tax deduction may (subject to...

September 2026

Undeclared income in the medical sector – one-to-many letters

30 September 2026
As highlighted by the ICAEW, HMRC are writing to individuals who they believe may not have included consultancy income in...

September 2026

HMRC publish Tax-free savings newsletter 23

29 September 2026
HMRC have published Tax-free savings newsletter 23 (September 2026). The newsletter is published by HMRC as “to update stakeholders on...

September 2026

NICs & income tax – UT agrees cost of London accommodation for cabin crew was deductible – British Airways plc

29 September 2026
In the case of HMRC v British Airways plc UKUT 366 (TCC), the UT has dismissed an appeal by HMRC...

September 2026

Pension schemes newsletter 185 – September 2026

28 September 2026
HMRC have published their Pension schemes newsletter 185 – September 2026. It has articles on: Pension scheme return — wound...

September 2026

Claim personal allowances and tax refunds if you live abroad (R43) – HMRC update guidance

24 September 2026
HMRC have updated their guidance Claim personal allowances and tax refunds if you live abroad (R43). “How to claim a...

September 2026

Taxation of state pension – House of Commons Library publishes research briefing

24 September 2026
The House of Commons Library has published the research briefing Taxation of state pension. https://commonslibrary.parliament.uk/research-briefings/cbp-10250 Related content from Claritax Books...

September 2026

Voluntary National Insurance contributions – ICAEW responds to call for evidence

22 September 2026
The ICAEW has responded to HMRC’s Voluntary National Insurance contributions: call for evidence. In a news article, the ICAEW notes...

September 2026

CWG2: further guide to PAYE and National Insurance contributions – HMRC update guidance

22 September 2026
HMRC have updated their guidance CWG2: further guide to PAYE and National Insurance contributions. “Find out about Pay As You...

September 2026

ATT makes Budget representations on IHT, mileage rates and party exemption

22 September 2026
In addition to its Budget representation on employment status (see the Clartiax News story), the FTT has made the following...

September 2026

Employment status – ATT calls for statutory framework

22 September 2026
The ATT has submitted a representation ahead of the Budget calling for simplification of the employment status rules and suggesting...

September 2026

Voluntary National Insurance contributions – ATT responds to call for evidence

18 September 2026
The ATT has responded to HMRC’s Voluntary National Insurance contributions: call for evidence. In a news article, the ATT summarise...

September 2026

Domicile – English domicile acquired via domicile of dependence and was also domicile of choice – Sir John Griffin

18 September 2026
In the case of Sir John Griffin v HMRC   UKFTT 1319 (TC), the FTT has dismissed an appeal against...

September 2026

Reduction in the cash ISA limit – HMRC publish policy paper

18 September 2026
HMRC have published the policy paper Reduction in the cash Individual Savings Account (ISA) limit. “This tax information and impact...

September 2026

Low earner’s pension payment – LITRG updates information on new pension payment for low earners

18 September 2026
In an article, the CIOT has noted that the LITRG has published new information on the low earner’s pension payment....

September 2026

Voluntary National Insurance contributions – LITRG responds to call for evidence

16 September 2026
The LITRG has responded to HMRC’s Voluntary National Insurance contributions: call for evidence. In a news article, the LITRG summarise...

September 2026

Trust and estate tax returns – one-to-many letters

16 September 2026
As highlighted by the ICAEW, HMRC are writing to trusts that may incorrectly have indicated in their tax returns that...

September 2026

The Finance Act 2026 (Scottish and Welsh Property Income Rates) (Appointed Day and Tax Year) Regulations 2026

15 September 2026
SI 2026/1023 (C. 84) was made on 14 September 2026. As per the explanatory note: “The Regulations appoint 16th September...

September 2026

New tax return requirements for directors of close companies – HMRC respond to ICAEW queries

14 September 2026
The ICAEW raised some queries with HMRC following the introduction of new reporting requirements on the self-assessment tax return for...

September 2026

Follower notice penalties – failure to take corrective action was reasonable – Rahman

11 September 2026
In the case of Rahman v HMRC UKFTT 1294 (TC), the FTT has allowed an appeal against penalties charged for...

September 2026

NICs – host employer provisions – UT judges FTT erred in considering control was relevant but this did not affect conclusion that provisions applied – Aramark Ltd

9 September 2026
In the case of Aramark Ltd v HMRC UKUT 348 (TCC), the UT has dismissed an appeal against the FTT’s...

September 2026

Complete your Self Assessment tax return for the last tax year – HMRC update guidance for company directors

9 September 2026
HMRC have updated their guidance Complete your Self Assessment tax return for the last tax year. “How to report your...

September 2026

ICAEW comments on responses to draft Finance Bill provisions

9 September 2026
In an article, the ICAEW has commented on its responses to various draft Finance Bill provisions. The actual responses will...

September 2026

Approved professional organisations and learned societies – List 3 updated

8 September 2026
HMRC have updated List 3, which gives details of professional membership fees for which a tax deduction may (subject to...

September 2026

Income deliberately undisclosed/unexplained – discovery assessments valid, fair and not excessive – penalties lawfully imposed and correctly mitigated – Miah

8 September 2026
In the case of Miah v HMRC UKFTT 1278 (TC), the FTT has dismissed an appeal against discovery assessments and...

September 2026

Income tax – “loans” were taxable as earnings from employment – Lowry

8 September 2026
In the case of Lowry v HMRC UKFTT 1279 (TC), in a lengthy judgment the FTT has dismissed an appeal...

September 2026

Loan charge settlement scheme – new policy paper on how HMRC will implement it

8 September 2026
HMRC have published the policy paper Loan charge settlement scheme: how HMRC will implement it. “Find out how HMRC will...

September 2026

Budget 2026 – CIOT publishes article summarising early indications and potential tax policy changes

7 September 2026
The CIOT has published an article Budget 2026: early indications and potential tax policy changes The discussion is based on...

September 2026

Chancellor delivers growth speech

7 September 2026
The Chancellor, John Healey, has delivered his Growth Speech 2026 at the Manufacturing Technology Centre in Coventry https://www.gov.uk/government/news/chancellor-takes-axe-to-delays-holding-back-growth https://www.gov.uk/government/speeches/chancellor-john-healeys-growth-speech-2026 Related...

September 2026

Compliance checks: alternative dispute resolution – CC/FS21 updated

4 September 2026
HMRC have updated their factsheet dealing with disputes during compliance checks. The factsheet has been updated with revised guidance on...

September 2026

UT confirms transactions in securities legislation applied to company capital reduction and that there was no drafting error in the legislation – Executors of Hunt & Ors

4 September 2026
In the case of The Executors of Hunt & Ors v HMRC UKUT 342 (TCC), in a detailed judgment the...

September 2026

Middle earners – Resolution Foundation considers tax burden in an international and historical context

3 September 2026
The Resolution Foundation has published a report Thin end of the wedge, which considers “the tax burden on middle earners...

September 2026

National Insurance contributions: an introduction – House of Commons Library publishes research briefing

3 September 2026
The House of Commons Library has published the research briefing National Insurance contributions: an introduction. “This note gives an introduction...

September 2026

Pensions – lifetime allowance protections and enhancements – HMRC publish impact assessment

3 September 2026
HMRC have published the impact assessment Lifetime Allowance Protections and Enhancements. The summary notes that: “HMRC carry out equality impact...

September 2026

Loan charge – repayment of quasi-loan with proceeds of sale of shares to employee trust was ineffective – Grand Smile Design Ltd

1 September 2026
In the case of Grand Smile Design Ltd v HMRC   UKFTT 1248 (TC), the FTT has dismissed an appeal...

September 2026

Advisory fuel rates – HMRC update figures from 1 September 2026

1 September 2026
HMRC have updated the guidance Rates and thresholds for employers 2026 to 2027. “Use these rates and thresholds when you...

August 2026

Crypto asset gains – HMRC publishes first official statistics

31 August 2026
HMRC have issued the press release 240 crypto millionaires revealed in new Government data, which discusses the highlights of the...

August 2026

Find out about the Non-Statutory Clearance Service

28 August 2026
HMRC have updated their guidance on this topic. Specifically: “The section ‘When you can rely on information or advice given...

August 2026

Pension schemes newsletter 184 – August 2026

28 August 2026
HMRC have published their Pension schemes newsletter 184 – August 2026. It has articles on: Normal minimum pension age Non-statutory...

August 2026

GAAR Advisory Panel opinion – Disguised Remuneration arrangements using dual payments – enablers of defeated tax avoidance

28 August 2026
HMRC have published (on 25 August 2026) the GAAR Advisory Panel opinions of 29 July 2026 on this topic. In...

August 2026

Wealth taxation in Scotland: a literature review

26 August 2026
The Scottish government has published a “research and analysis” document on this topic. According to the executive summary: ” examines...

August 2026

Late registrations for employment related securities

26 August 2026
HMRC have updated their guidance on “What to do if you miss the registration deadline for employment related securities”. https://www.gov.uk/guidance/late-registrations-for-employment-related-securities#full-publication-update-history...
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Latest articles (all topics)

  • Help with VAT on cryptoassets – HMRC publish GfC21
  • Disputed input VAT recovery – FTT dismisses Appellant’s disclosure application – Easytruck Ltd
  • HMRC statement of account was not an appealable decision – no appeal permitted against interest on late paid tax – appeal struck out – Ghani
  • Appeal struck out following withdrawal of PLNs – no appealable decision – O’Neill
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Recent Posts

  • Help with VAT on cryptoassets – HMRC publish GfC21
  • Disputed input VAT recovery – FTT dismisses Appellant’s disclosure application – Easytruck Ltd
  • HMRC statement of account was not an appealable decision – no appeal permitted against interest on late paid tax – appeal struck out – Ghani
  • Appeal struck out following withdrawal of PLNs – no appealable decision – O’Neill
  • VAT – late appeal – administrative error was not a good reason for missed deadline – Bowland Inns and Hotels Ltd

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