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HMRC

SDLT Refund Claims Under Scrutiny

HMRC Crackdown on Dubious SDLT Refund Schemes HMRC has begun cracking down on bogus…

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HMRC Late Payment Interest and making Payments on Account

Late payment interest applies to overdue Income Tax, National Insurance Contributions, Capital Gains Tax,…

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Making Tax Digital for Income Tax

The government confirmed in the 2025 Spring Statement that it will roll out Making…

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HMRC Increase Interest Rates on Late Payments

The 2024 Autumn Budget announced that from 6th April 2025, HMRC will raise interest…

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Court of Appeal Upholds FTT Decision in ‘Exceptional Circumstances’ Statutory Residence Test Case

Last month, HMRC lost a Court of Appeal (CoA) with the previous FTT ruling…

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Mutual Assistance in the Recovery of Debt (MARD) Explained

In an increasingly globalised world, governments and tax authorities face significant challenges in recovering…

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Taxation of Permanent Establishments

When Does a Presence Trigger a Tax Liability? A group of British contractors undertaking…

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Do I Owe Tax on My ‘Side Hustles’?

From January 2025, HMRC will start to receive data from online trading platforms such…

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What Happens After I’ve Completed My Tax Return?

In the first post of this series, I went over some of the obligations…

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Navigating Tax Disputes – Gone But Not Forgotten

Tax disputes arising from differences in interpretation of the law arise all the time….

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