Costs refused because HMRC’s behaviour was not unreasonable.
Gerald Montagu and Elmira Jazottes (Gide Loyrette Nouel) consider the importance of the evolving science of memory in tax.
HMRC have published new Guidelines for Compliance Help with Patent Box computations — GfC9 for qualifying companies who have elected into the patent box tax regime. The guidelines include recommended information to include with a patent box...
The National Insurance Contributions (Secondary Class 1 Contributions) Bill was published on 13 November 2024, and will make the following changes from 6 April 2025: increase the main Class 1 secondary rate of NICs to 15% (up from 13.8%); reduce the...
Analysis published by the Institute for Fiscal Studies suggests that increases in the top rate of Scottish income tax may have led to reduced revenues for the Scottish Government. The top rate of tax is set at 48% in 2024/25 and applies to taxable...
There are questions over the use of AI by HMRC under the existing legislation and the adequacy of current taxpayer safeguards, writes Kunal Nathwani (Kirkland & Ellis)....
The proposed reforms to Overseas Workday Relief could have greatly simplified administration for taxpayers, agents and HMRC. Steve Wade (EY) examines what’s actually been proposed....
HMRC’s latest Pension Schemes Newsletter (October 2024) summarises the following announcements made at Autumn Budget 2024 relevant to pensions taxation: extending inheritance tax to pension death benefits: unused pension funds and death benefits...
ATED is an unconventional and surprisingly complicated tax. David Wright (ATT) recaps the basics and looks at the available reliefs....
