Tax | Swiss based film partner loses £447k appeal

The First Tier Tribunal (FTT) has sided with HMRC finding a Swiss national’s film partnerships were carrying out their trading activities ‘wholly’ in the UK subjecting him to UK income tax

3 Jul 2025

Tax

Personal Tax

HMRC

Tax Compliance

Case Reports

Tax | Loan Charge community shocked after HMRC 15% deal exposed

HMRC agreed secret settlement deal of just 15% with largest companies to resolve contractor payroll loan schemes back in 2015, a year before punitive Loan Charge was introduced

3 Jul 2025

Tax

Personal Tax

HMRC

Tax | Top tips: additional information forms for R&D claims

The additional information form (AIF) has become a crucial part of the R&D tax relief claim process, explains Richard Edwards, founder, The R&D Community

3 Jul 2025

Tax

Business Tax

HMRC

Tax Compliance

Tax | Does HMRC criminal tax offence plan go too far?

 The Chartered Institute of Taxation (CIOT) is warning against HMRC plans to introduce a tax avoidance criminal offence as it is an over-reach of powers and lacks independent safeguards

2 Jul 2025

Tax

HMRC

Tax Compliance

Tax Planning

Consultations

Tax | Dentist loses £500k Belize tax avoidance appeal

A dentist has lost his case at the Court of Appeal against HMRC over a disputed ‘aggressive avoidance scheme’ involving sending money to offshore trusts in Belize

1 Jul 2025

Tax

HMRC

Case Reports

Tax | Tax filing deadlines: Jul to Dec 2025

Key dates including non-payrolled expenses, benefits in kind and P11D reporting

1 Jul 2025

Tax

HMRC

Tax Compliance

Tax Planning

Tax | 500k extra people pulled into 45% tax bracket

In the last two years the number of higher rate taxpayers has shot up by almost two million, with HMRC predicting more than 7m now earning over the 40% tax threshold

30 Jun 2025

Tax

HMRC

Tax | Record £53m Wimbledon winnings will benefit HMRC

As the prize money rises each year for the winners of Wimbledon, it also does for HMRC as the record-breaking pot is taxable

30 Jun 2025

Tax

Personal Tax

HMRC

Tax | Information notices – game over? Or can you push back?

Rocky Webb, enquiry consultant at Croner-i My VIP Tax Team, explains how to deal with HMRC information notices, and when and when not to hand over ‘voluminous information’ 

26 Jun 2025

Tax

HMRC

Tax | Tax changes with huge receipt potential

With speculation for tax changes at the Budget already running rife statistics show targeting the three main taxes with 1p rises could raise over £66bn

26 Jun 2025

Tax

HMRC

Politics

Tax | HMRC loses £12.5k MDR appeal

Two appellants have won their appeal at the First Tier Tribunal (FTT) after HMRC claimed their annex’s ceiling was too low and the lack of handrail on the stairs made it uninhabitable

26 Jun 2025

Tax

Property Tax

HMRC

Tax Compliance

Case Reports

Tax | Glastonbury and festival season brings VAT complications

With the festival season well under way, traders and stall holders need to be aware of unexpected seasonal spikes in income and VAT registration rules, explains Alex Baulf, vice president of global indirect tax at Avalara

26 Jun 2025

Tax

VAT

HMRC

Tax Compliance

Tax | HMRC urges side hustlers to arrange tax return

Those earning extra income alongside their day jobs may need to check if they have earnt over the threshold that means they will need to file a self assessment, warns HMRC

25 Jun 2025

Tax

Employment Tax

Personal Tax

HMRC

Tax Planning

Tax | UK on track for record-breaking capital gains tax receipts

The latest HMRC tax receipt highlight that in the vast majority of cases, the government’s tax revenues are moving in one direction: upwards, says RSM partner Chris Etherington

25 Jun 2025

Tax

HMRC

Tax | HMRC loses £95k top slicing relief calculation dispute

Two taxpayers have won an appeal against HMRC’s denial of their claims for overpayment relief totaling £95,959.63

25 Jun 2025

Tax

HMRC

Case Reports