NEWS

In response to HMRC’s consultation on closing in on promoters of tax avoidance, the CIOT agrees with a robust approach toward marketed tax avoidance schemes but highlights concerns around the creation of new strict liability criminal offences, which...

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Treasury has published a paper setting out principles for the UK Government’s approach to achieving a stable tax system that supports economic stability and promotes economic growth. It outlines the Government’s commitment to predictable tax...

The CIOT has published an update from HMRC which summarises progress in work to improve their capital allowances guidance (primarily in the Capital Allowances Manual). The revisions include amending references to outdated technologies and case law...

The High Court has dismissed all three claims in the judicial review of the Government’s decision to impose VAT on private school fees (ALR and others v Chancellor of the Exchequer [2025] EWHC 1467 (Admin)). The claims were based around the impact of...

HMRC have issued a Direction, formally extending the deadline by which the final VAT return must be submitted in the scenario where HMRC notify the person of the effective date of cancellation of their VAT registration after the effective date has...

HMRC have published Revenue & Customs Brief 3/2025 on the VAT treatment of income received from charity fundraising events. The Brief notes that, following the Upper Tribunal (UT) decision in Yorkshire Agricultural Society [2025] UKUT 4, HMRC’s...

Welcoming additional resources for HMRC (in response to the Government’s spending review), the CIOT raises a key point for HMRC to consider, as the department continues on its journey to becoming a digital-first organisation. The Institute recalls...

HMRC have issued Spotlight 71 highlighting some of the potential indicators of tax avoidance arrangements for individual agency workers and contactors who are engaged by, and moved between, umbrella companies. Key concerns that should ring alarm...

Updated guidance has been issued for judges and parties in proceedings in the First-tier Tribunal (Tax Chamber) regarding the procedure to be followed when a party to a case wishes to rely on oral evidence given by video or telephone by someone who...