Tax

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Tax | Number of people paying dividend tax doubles

Nearly four million people are expected to pay dividend tax this year, with one in five higher rate taxpayers caught in the net as the tax-free allowance is whittled down

11 Aug 2025

Business | HMRC must disclose use of AI in R&D claims

A taxpayer has won a case about transparency at the tribunal after challenging HMRC’s refusal to disclose whether AI was used to assess R&D claims

11 Aug 2025

Tax | Register for webinar on pensions and benefits in kind

11 Aug 2025

Tax

Employment Tax

Training & CPD

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Tax | Taxing income from wealth, rather than work

We are already seeing renewed focus on the language used by parliamentarians in defining where the line is drawn on the government’s commitments on tax, says Chris Etherington

8 Aug 2025

Tax

HMRC

Tax | HMRC part loses the first ‘sugar tax’ showdown

A cash & carry store has part won a fight against HMRC and the ‘sugar tax’ after it argued some of HMRC’s assessments were invalid, says RSM partner, Philip Munn

7 Aug 2025

Tax

HMRC

Tax | HMRC loses £9.3m Kittel case

A payroll company has won its appeal at the First Tier Tribunal (FTT) against more than £9m in penalties and VAT assessments as HMRC could not prove it was aware of VAT fraud

7 Aug 2025

Tax | Alternative dispute resolution – trade-off or solution?

Rocky Webb, enquiry consultant at Croner-i My VIP Tax Team, explores the benefits of entering into an Alternative Dispute Resolution (ADR) process with HMRC

7 Aug 2025

Tax | Increase in loss relief claimed on EIS and SEIS investments

The income tax burden is growing, with the latest forecasts from the Office for Budget Responsibility suggesting it is set to increase to £310bn in 2027/28, says RSM partner, Chris Etherington

6 Aug 2025

Tax

HMRC

Tax Compliance

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Tax | Q&A: director’s loans and bed & breakfasting

In this week’s Q&A, Sana Naveed ATT, adviser at Croner-i VIP Tax Team, explains the tax rules on repayment of director’s loan accounts and bed & breakfasting arrangements

6 Aug 2025

Tax | Standish case – a warning for tax professionals

The Supreme Court decision in Standish on the use of inheritance tax planning in a divorce has implications for accountants as HMRC ramps up investigations, warns Rachel Cook, counsel, Peters & Peters

6 Aug 2025

Tax | Covid loan abusers ordered to repay £38k

Company directors that decided to give themselves a pay rise in order to claim more on the coronavirus job retention scheme (CJRS) have been ordered to repay what they claimed

5 Aug 2025

Tax

HMRC

Case Reports

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Tax | Balancing risks and rewards of limited companies for sports stars

Many sports professionals successfully operate through a limited company, particularly when their income is primarily derived from prize winnings, appearance fees and endorsements, says Matt Taylor from RSM

5 Aug 2025

Tax | Cosmetic surgery providers to be chased for unpaid VAT

HMRC has the cosmetic surgery industry in its sights as it believes up to £9.5bn in VAT was not paid in 2023-24, 17% higher than one year prior

5 Aug 2025

Tax

VAT

HMRC

Tax | Compulsory HMRC registration for tax advisers from 2026

All accountants and tax advisers will have to register with HMRC if they have any interaction with the tax office from April 2026

5 Aug 2025

Tax | Hidden trends in the CGT statistics

Much focus has been given to the headline decline in CGT paid in the 2023/24 tax year, but a closer look at the statistics highlights some other stories hidden in the detail says RSM partner, Chris Etherington

4 Aug 2025

Tax | HMRC wins £260m mini umbrella tax fraud case

A group of mini umbrella companies has lost a multimillion pound appeal at the Upper Tribunal against being de-registered by HMRC after they identified extensive VAT fraud taking place

1 Aug 2025