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Issue : Vol 196, Issue 5011

Issue : Vol 196, Issue 5011

27 Nov 2025
IN THIS ISSUE

So was it mansions or milkshakes?

Don’t think twice, it’s all right
The Upper Tribunal refused HMRC permission to appeal in CRC v Ducas [2025] STC 1843.
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Inheritance tax business relief
I’m gonna sit right down and write myself a letter I have recently taken on a new client who has previously dealt with his own tax affairs. As an accountant he has quite a good understanding of...
Total tax and National Insurance receipts for April 2025 to October 2025 were £513.7bn, which was £37.8bn higher than the same period last year, according to HMRC statistics. That sum...
The Scottish building safety levy will be introduced in April 2028 instead of April 2027, minister for public finance Ivan McKee has confirmed to the Scottish parliament. In addition, the Scottish...
HMRC has published Agent Update 137. It contains technical updates and reminders, including that as a result of the pause in issuing self-assessment repayments over the telephone or through webchat...
HMRC’s wealthy team is writing to individuals whom it believes should have paid a remittance basis charge in 2023-24. Taxpayers who have been resident for seven out of nine years will receive a...
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