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HMRC has published an issue briefing raising awareness of new fraudulent models offering ‘cheaper’ payroll services that are being marketed to employers and recruitment...
HMRC is asking agents to check if their clients’ company tax returns are correct when relief from tax has been claimed in the expectation that a loan made to a participator...
Applications to extend time The First-tier Tribunal has issued a new practice statement on the practice and procedure to be adopted in relation to applications for extension of...
Awareness of making tax digital for income tax (MTD IT) has increased in the past year, according to the 2024-25 annual ‘Tell ABAB’ online survey. In 2025, 46.4% of...
The Treasury is consulting on the key duties, powers and accountability mechanisms that the Financial Conduct Authority (FCA) will need to be an effective supervisor of anti-money...
The government should tax online betting games at a rate which reflects the harms they can cause, says the House of Commons’ Treasury Committee. In a new report, Taxation of...
Failure to notify penalties issued by HMRC for capital gains tax (CGT) have doubled over the past two years, a freedom of information (FOI) request submitted by Financial Software...
HMRC is holding several one-hour talking points webinars for advisers on making tax digital (MTD). How to get ready for MTD if you’re an agent – 14 and 21 November at...
A significant proportion of UK business owners are prepared to move abroad if the upcoming Budget introduces further tax rises, according to research commissioned by S&W. The...

Overage arrangements

Pensions HMRC has published Pension Schemes Newsletter 174 (October 2025). It includes articles on winding up a scheme, UK resident pension scheme administrators, qualifying...
The government should consider putting in place a transitional rule to enable older farmers and other business owners to gift assets to a younger generation free of inheritance tax...
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