Issue : Vol 195, Issue 4983

The capital goods scheme is to be simplified by removing computers from the assets covered by the scheme and increasing the capital expenditure value of land, buildings and civil engineering work to...

The government has further delayed the introduction of mandatory reporting and paying of income tax and class 1A National Insurance contributions on benefits in kind using payroll software....

HMRC will close the agent and customer online forums on 30 June 2025. In preparation for the closure, the forums will stop accepting new queries from early June 2025. HMRC said: ‘The closure of...

Pensions schemesIn Pension Schemes Newsletter 169, HMRC outlines pension scheme legal changes and deadlines for 2025, including that the application deadlines for fixed protection 2016, individual...

Morgan Lloyd Trustees v CRC, Upper Tribunal (Tax and Chancery Chamber), 25 March 2025...

N Joshi v CRC, Upper Tribunal (Tax and Chancery Chamber), 14 April 2025...

H and D Gabra (TC9473)

A Langsam (TC9478)

G Quillan (TC9487)

T Shepherd (TC9489)