Thinking

Blog

Tribunal allows taxpayer's appeal in respect of overdrawn director's loan account

Topic: Tax Take 17.07.2025 Read more
Blog

HMRC's latest nudge letter campaign targets loan arrangements

Topic: Tax Take 14.07.2025 Read more
Signpost pointing in different directions
Blog

Tribunal accepts taxpayers' Ramsay argument and allows their appeals

Topic: Tax Take 10.07.2025 Read more
Blog

HMRC directed by tribunal to issue closure notices

Topic: Tax Take 03.07.2025 Read more
Signpost pointing in different directions
Blog

Upper Tribunal dismisses IR 35 challenge

Topic: Tax Take 26.06.2025 Read more
Signpost pointing in different directions
Blog

Improving HMRC’s Approach to Dispute Resolution

Topic: Tax Take 19.06.2025 Read more
Blog

No Retreat on UK Digital Services Tax – For Now

Topic: Tax Take 12.06.2025 Read more
Blog

Court of Appeal confirms pre-construction costs qualify for capital allowances

Topic: Tax Take

Published by Daniel Williams, Associate

In Orsted West of Duddon Sands (UK) Ltd and others v HMRC [2025] EWCA Civ 279, the Court of Appeal held that expenditure incurred in designing windfarms and on studies informing the installation could qualify for capital allowances.

05.06.2025 Read more
Blog

New Cryptoasset reporting obligations for businesses

Topic: Crypto and digital assets 02.06.2025 Read more
Blog

New reporting obligations for Cryptoasset users

Topic: Crypto and digital assets

Published by Adam Craggs, Partner and more.

The UK is adopting the OECD’s Cryptoasset Reporting Framework (CARF) and expanding it to include domestic data collection and reporting requirements. From 1 January 2026, users of cryptoasset service providers will be required to provide identifying information to those providers, which may then be reported to HMRC.

02.06.2025 Read more

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