Issue : Vol 195, Issue 4997

HMRC is writing to companies that it suspects may have failed to declare the correct number of associated companies in their corporation tax return and, as a result, claimed marginal relief in error,...

New directors will need to verify their identity to incorporate a company or be appointed to an existing company from 18 November 2025, Companies House has confirmed. Existing directors will need to...

The number of alternative dispute resolution (ADR) cases exceeding HMRC’s four-month resolution target has more than doubled over the past year, according to analysis by international law firm...

Incorrect PAYE bills New guidance on how to get help to correct an employer PAYE bill is available. It can be used by employers, as well as agents acting on behalf of an employer. Once the request is...

Millennium Cash & Carry Ltd (TC9583)

M Neilson (TC9586)

Airline Placement Ltd (TC9595)

Elphysic Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber), 17 July 2025...