Although not billed as a major fiscal event, the Chancellor’s Spring Statement 2025 unveiled several tax announcements with a range of consultations around providing increased tax certainty for business, expanding HMRC’s data...
This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
HMRC have quadrupled the number of claims for R&D tax relief ‘corrected’ by its Fraud Investigation Service. According to data obtained by Price Bailey released under the Freedom of Information Act, it amended 2,440 claims for R&D corporation tax...
The real impact of the proposed changes to business property relief on trading companies.
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) explain why advisers might not need to worry about defective drafting on remittances in the Finance Act....
A Treasury minutes progress report (March 2025) on Government responses to PAC recommendations confirms that delivery of the Single Customer Account remains on course to be completed by June 2025.
The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2025/364, sets out the annually re-rated chargeable amounts of annual tax on enveloped dwellings, for chargeable periods beginning on or after 1 April 2025. The...
The ICAEW has highlighted an important point in HMRC’s Agent Update Issue 129 around suspension of agent accounts without notice, a position reported to the institute by several of its member firms. The HMRC Update notes that agent accounts are often...
The House of Commons has rejected the most recent changes proposed by the House of Lords to the National Insurance Contributions (Secondary Class 1 Contributions) Bill. The Lords had originally put forward an array of measures, designed primarily to...
Tim Lynch and Tahir Ebrahim (BDO) provide a back to basics guide.