Issue : Vol 192, Issue 4900

Venture capital is a risky but crucial form of investment for innovative companies with high growth potential. The venture capital tax reliefs are globally competitive and a key draw for investors but...

HMRC is increasing interest rates for late payments for most taxes, after the Bank of England’s decision to increase the base rate to 5.25%.From 14 August 2023, the rate for late paid...

The tax debt balance at the end of June 2023 was £44.5bn, according to HMRC’s quarterly performance report for the first quarter of 2023-24. This is a reduction from £45.9bn at the...

HMRC has added a new section ‘When you can object to late payment interest’ to its guidance on the late-payment interest regime that came into force on 1 January 2023.It explains that...

J Stenhouse (TC8864)

CRC v A Taxpayer, Upper Tribunal (Tax and Chancery Chamber), 28 July 2023...

A J and D A Bloom (TC8866)

Massala Exotic Ltd (TC8862)

V Milasenco (TC8861)