Domestic supplies of electricity in England, Scotland and Wales will be zero rated from 1 October 2026 to 31 March 2027. In new guidance, HMRC says that qualifying supplies include...
HMRC has published new guidance on the anti-avoidance information notice powers in FA 2026, which allow information and documents to be obtained in connection with the promotion or...
The second wave of taxpayers entering making tax digital (MTD) next year should benefit from the same soft landing currently available to those who joined in April 2026, says the...
Vaping
HMRC reminds businesses to prepare for vaping products duty and the vaping duty stamps scheme, which start on 1 October 2026. This is a new excise duty on all vaping liquids...
The government’s plan to automate the recovery of lower-value tax debts from individuals and businesses requires strong safeguards before it goes ahead, say industry experts....
Anyone with outstanding loan charge liabilities should take advantage of the loan charge settlement scheme, which opened in early August, says HMRC.
The tax authority is writing...
HMRC has received permission to appeal the Court of Appeal’s decision in St Patrick’s International College and others Ltd v CRC [2026] STC 1270 to the Supreme...
In 2024-25, 17,600 individuals made disposals of cryptoassets such as bitcoin, ethereum and dogecoin, with an average gain of £78,000, according to figures from HMRC....
Disguised remuneration arrangements involving individuals employed through an umbrella company were not a reasonable course of action, the general anti-abuse rule (GAAR) panel has...