Tax Courts & Tribunal Decisions·Case Law·3 months ago
SIS and CAR failed the disputed DOTAS hallmarks, despite tax advantages being a main benefit; individual landlords’ tax liabilities remain separate.
Industry: Renting and operating of own or leased real estate
Tax Filing, Registration & Penalties·GOV.UK·3 months ago·13 documents
Appointments and revocations no longer need notice to HMRC for periods ending from 31 March 2026; filing without prior appointment can attract a £1,000 penalty.
Industry: Across industries
Tax Rulings & Binding Consultations·GOV.UK·3 months ago
Non-statutory clearance applicants risk closure if information arrives late; requests must identify genuine uncertainty, and the guidance drops referral to another officer.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·GOV.UK·3 months ago·7 documents
Most other benefits move to April 2028; loans and accommodation remain voluntary. HMRC also sets out FPS corrections and a 5 April 2027 deadline to register for voluntary payrolling.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·GOV.UK·3 months ago·2 documents
HMRC lists SNIJIB and BATJIC among agreements with centrally negotiated tax procedures; tax-free lodging payments still depend on the employee meeting the certification conditions.
Industry: Construction
Inheritance, Wealth & Gift Tax·Case Law·3 months ago·2 documents
Lexgreen loses its appeal over a ten-year charge: a company’s existence can count as its “life” for secondary liability where trustees are outside the UK.
Customs & Trade·GOV.UK·3 months ago
Other first-contravention exceptions remain, including serious errors and failures to follow HMRC instructions or authorisation conditions.
Industry: Across industries
VAT / GST / Indirect Tax·GOV.UK·3 months ago
Subsequent intervals end on the de-grouping anniversary. Businesses must also agree how to measure taxable use when those intervals fall outside their normal tax year.
Industry: Across industries
E-Invoicing & Digital Tax Reporting Mandates·GOV.UK·3 months ago
When activity and payment fall in different periods, both trigger seller reporting; consideration belongs in the period when it is paid or credited.
Industry: Across industries
International Tax / Double Tax Treaties·GOV.UK·3 months ago
The revised guidance removes a blanket exclusion, but the Protocol limits UK-resident Saudi nationals to credit for Saudi income tax on their Saudi-source income.
VAT / GST / Indirect Tax·GOV.UK·3 months ago
The guidance requires quantified arrears and sufficient conduct evidence before the one-year clock starts; advisers must also track the ordinary assessment limits.
Industry: Wholesale and retail trade; repair of motor vehicles and motorcycles