Issue : Vol 193, Issue 4931

HMRC and the Treasury are consulting on proposals for the design and administration of the UK carbon border adjustment mechanism (CBAM) from 1 January 2027. It will apply to imports of some carbon...

HMRC has issued guidance on the new late-filing and late-payment penalties regime that will apply to taxpayers who sign up to making tax digital for income tax self-assessment (MTD for ITSA) on a...

HMRC’s latest employer bulletin includes articles on the National Insurance contributions rate changes from 6 April 2024, PAYE settlement agreement payment, starting the new tax year, reporting...

Takeaways across England have been subject to unannounced inspections as part of HMRC’s investigation into electronic sales suppression (ESS).The action by HMRC officers took place at 17...

The Treasury has published a consultation on the five percentage point increase in in audio-visual expenditure credit and removal of the 80% cap on qualifying expenditure for UK visual effects...

The executors of the estate of P Linington and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 March 2024...

A Beard v HMRC, Upper Tribunal (Tax and Chancery Chamber), 22 March 2024...

Coconut Animated Island Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 March 2024...

Thomas Hanlon (TC9089)