Law and Regulation

Latest news

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Tax | HMRC reinstates direct recovery of debt from bank accounts

Following a four-year hiatus, HMRC plans to start collecting tax debts directly from bank accounts again under rarely used direct recovery of debts (DRD) rules

24 Sep 2025

Tax | Six-year requirement to correct NIC for internationally mobile employees

HMRC updates guidance on National Insurance contributions (NICs) payments for internationally mobile employee introducing a six-year retrospective element to correct any wrong returns

23 Sep 2025

Tax | Company cars and rising taxes

Constant changes to tax on company car users create complexity and higher costs for business. Caroline Harwood, partner at BDO assesses the latest tax developments

10 Sep 2025

Tax | Deadline to register for 15% Pillar 2 tax with HMRC looms

Companies falling under Pillar 2 tax rules with December 2024 year ends must register online with HMRC before the end of this month, even global groups with the smallest UK presence

17 Jun 2025

Tax | PCRT warns against nil submissions for quarterly MTD

The Professional Conduct in Relation to Taxation (PCRT) has been updated to include specific guidance for tax advisers and accountants on Making Tax Digital for Income Tax and client relationships

16 Jun 2025

Tax | Businesses given more time to file return at VAT deregistration

A minor tweak to tax rules will see a relaxation of the deadline for final VAT returns when a business deregisters from VAT in event of HMRC processing delays

22 May 2025

Tax | Company cars, tax and benefit in kind

Chris Thorpe ATT CTA explains the key tax issues to consider when allowing employees to use their company cars and vans for private use from NI to benefits in kind charges

21 May 2025

Tax | EU to make sellers liable for VAT paid on imports

Foreign traders and online platforms will be responsible for import VAT on distance sales of imported goods across the EU in future

13 May 2025

Tax

VAT

Law and Regulation

Image for bare trusts inheritance tax and probate

Tax | Bare trusts, inheritance tax and probate

Nadia Cowdrey, partner at DMH Stallard, considers the pros and cons of putting assets in bare trusts to circumnavigate probate and pay inheritance tax on time

19 Feb 2025

Tax | EU sets date for electronic VAT exemption certificates

The EU is going ahead with plans to digitalise VAT exemption declarations by ending the use of paper certificates

18 Feb 2025

Tax

VAT

Law and Regulation

Image for virtual events face residence based vat charge

Tax | Virtual events face residence based VAT charge

An overhaul of the way VAT is charged on tickets to live virtual events in the EU means place of supply rules come into play for UK businesses selling tickets to delegates based in member states, explains Alex Baulf, head of global indirect tax at Avalara

13 Feb 2025

Tax | UN goes ahead with global tax framework

The United Nations will start talks on finalising an agreement on international tax cooperation in February in a challenge to established OECD tax rules

17 Jan 2025

Tax

International Tax

Law and Regulation

Image for eu speed withholding tax procedures

Tax | EU to speed up withholding tax procedures

The European Council has adopted a new tax directive for faster and more transparent procedures to obtain double taxation relief

10 Dec 2024

Tax | Public CbC reporting will curb use of tax havens

As multinationals are required to disclose a full breakdown of taxes paid under public country-by-country reporting rules, the use of tax havens and profit shifting will be curbed, explains Greg Yates, senior ratings manager, Fair Tax Foundation

5 Dec 2024

Tax | Covid fraud commissioner hired to tackle pandemic fraud

The newly appointed Covid counter-fraud commissioner will earn £84,000 a year, reporting directly to Chancellor Rachel Reeves

4 Dec 2024

Tax

HMRC

Law and Regulation

Image for plan cut written tax tribunal rulings false economy

Tax | Plan to cut written tax tribunal rulings ‘false economy’

A proposal to reduce the number of written reasons for decisions at the First Tier Tribunal (FTT) is unlikely to save money and threatens open justice

21 Oct 2024

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Tax Services

Latest news

Tax | HMRC reinstates direct recovery of debt from bank accounts

Tax | Six-year requirement to correct NIC for internationally mobile employees

Tax | Company cars and rising taxes

Tax | Deadline to register for 15% Pillar 2 tax with HMRC looms

Tax | PCRT warns against nil submissions for quarterly MTD

Tax | Businesses given more time to file return at VAT deregistration

Tax | Company cars, tax and benefit in kind

Tax | EU to make sellers liable for VAT paid on imports

Tax | Bare trusts, inheritance tax and probate

Tax | EU sets date for electronic VAT exemption certificates

Tax | Virtual events face residence based VAT charge

Tax | UN goes ahead with global tax framework

Tax | EU to speed up withholding tax procedures

Tax | Public CbC reporting will curb use of tax havens

Tax | Covid fraud commissioner hired to tackle pandemic fraud

Tax | Plan to cut written tax tribunal rulings ‘false economy’