Tax | Furnished holiday let estate loses £1.1m IHT appeal

The manager and beneficiary of a holiday home business has lost a tax appeal after trying to claim business property relief on an inheritance tax bill

8 Apr 2025

Tax

Inheritance Tax

HMRC

Case Reports

Tax | Millionaire loses £9.9m Caledonian tax scheme appeal

A multimillionaire lost an appeal over use of a historic tax avoidance scheme, while his claim high income child benefit charge interfered with the ‘enjoyment of his money’ was rejected

7 Apr 2025

Tax

HMRC

Tax | VAT on school fees ‘falls on wealthy people’, says chancellor

The government’s defence at the High Court argued that SEND children receive the same standard of education in state schools but damning evidence from the National Audit Office shows otherwise

4 Apr 2025

Tax

VAT

HMRC

Tax | VAT take on school fees ‘can be spent how chancellor sees fit’

The first day of the High Court hearing into VAT on school fees saw lead barrister, Lord David Pannick KC, argue parents and schools are bring indirectly discriminated against by the government

2 Apr 2025

Tax

VAT

HMRC

Tax | Tax filing deadlines: Apr to Oct 2025

Essential tax deadlines at a glance including CT61 returns and payments due for quarter ended 31 March 2025

2 Apr 2025

Tax

HMRC

Tax Compliance

Tax Planning

Tax | Tax changes from 1 April

What's going up on 1 April from increases in national minimum wage to higher stamp duty, first road tax charge for electric vehicles and hikes in company car tax

1 Apr 2025

Tax

Business Tax

Personal Tax

HMRC

Tax Compliance

Tax Planning

Tax | Chip shop owner part wins £1.2m tax appeal

The owner of a chip shop in Newcastle has part won an income tax appeal as some of the years were assessed too late by HMRC despite behaviour being ‘deliberate’

31 Mar 2025

Tax

Business Tax

HMRC

Case Reports

Tax | School fee VAT appeal kicks off tomorrow at High Court

The chancellor, Rachel Reeves will be defended by four KCs on 1 April as the lawyers for a group of parents and schools take their appeal against VAT on private school fees to the High Court

31 Mar 2025

Tax

VAT

HMRC

Tax | Loan charge review calls for evidence of brochures and promotions

Anyone affected by the loan charge has two months to respond to a call for evidence with examples of promotional material and marketing leaflets a priority for the review team

31 Mar 2025

Tax

Personal Tax

HMRC

Consultations

Tax | Spring Statement 2025 at a glance

The Business & Accountancy Daily team gives a rundown on key changes from hike in tax penalties for late payment to stifling tax avoidance promotors, plans for strict rules to clamp down on tax advisers turning a blind eye to avoidance, and MTD extension

28 Mar 2025

Tax

HMRC

Budget

Tax | Mancunian rabbi loses £6.3m non dom tax appeal

A 76-year-old rabbi and property tycoon has lost his appeal at the First Tier Tribunal (FTT) after claiming to be non domiciled for tax purposes

28 Mar 2025

Tax

HMRC

Case Reports

Tax | Spring Statement: HMRC to stifle tax avoidance promoters

The government is planning to ramp up activity to stamp out promoters and enablers of tax avoidance schemes with very tough regime

27 Mar 2025

Tax

HMRC

Tax Compliance

Tax | Spring Statement: R&D tax advanced clearance system overhaul

The government plans to overhaul the research and development (R&D) advanced clearance system which will have to be used before companies can apply for R&D credits

27 Mar 2025

Tax

Business Tax

HMRC

Tax Compliance

Tax Planning

Tax | Spring Statement: MTD extension ‘costly and confusing’

The expansion of Making Tax Digital to millions more self employed individuals earning as little as £20,000 will be a challenge as HMRC withdraws free filing software used by over four million taxpayers

27 Mar 2025

Tax

Making Tax Digital

Personal Tax

HMRC

Tax Compliance

Budget

Tax | Spring Statement: throwing money at HMRC will not solve tax gap

Nimesh Shah, CEO of Blick Rothenberg calls for an urgent overhaul of the hugely complex tax system, arguing just hiring hundreds more compliance staff is not the answer to HMRC’s problems

27 Mar 2025

Tax

HMRC

Tax Compliance

Budget