Most CFOs treat a clean share sale as a capital gains problem for the sellers and a completion-accounts problem for […]
From 6 April 2026, UK carried interest sits inside the income tax framework as trading profits. The old capital-gains comfort
If your business still treats benefits in kind as a July P11D exercise, the clock just got louder. HMRC’s July
HMRC has put a two-week clock on the first real test of Making Tax Digital for Income Tax. Sole traders
In mid-July 2026 the First-tier Tribunal released B&M Retail Limited v HMRC [2026] UKFTT 1062 (TC) and quashed an excise
On 17 July 2026 HMRC published Revenue and Customs Brief 6 (2026): its settled position on the VAT treatment of
On 20 July 2026 the Upper Tribunal released (1) Opus Labour Services Limited (in liquidation) (2) Jason Giller v HMRC
On 1 July 2026 the Supreme Court handed down HMRC v BlueCrest Capital Management (UK) LLP [2026] UKSC 18. BlueCrest’s
HMRC’s transitional approach to Pillar Two late-filing penalties ends on 1 August 2026. That is not a soft summer target.
On 13 July 2026 — Legislation Day — HMRC published draft Finance Bill 2026-27 clauses making the foreign permanent establishment
