Issue : Vol 195, Issue 4985

HMRC has decreased interest rates for late payments for most taxes, after the Bank of England’s decision to reduce the base rate to 4.25%. From 19 May 2025, the rate for late paid corporation...

HMRC is holding a talking points webinar on 5 June for advisers with clients who have income from property or self-employment and will earn £50,000 or above from April‌‌‌ 2026,...

Agent update Agent Update 131 is available. It includes articles on the loan relationship unallowable purpose rule, use of VAT grouping in the care industry, issuing of unique taxpayer references and...

Accuro Trust (Switzerland) SA as trustee of the Tiodab Trust (TC9501)...

R (oao Rettig Heating Group UK Ltd (in liquidation)) v CRC, Upper Tribunal (Tax and Chancery Chamber), 6 May 2025...

Generic Maths Ltd (TC9497)...

R Eyre and another (TC9498)...

C Macdonald (TC9504)...