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Tribunal allows taxpayer's appeal in respect of overdrawn director's loan account
Topic: Tax Take 17.07.2025 Read more
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HMRC's latest nudge letter campaign targets loan arrangements
Topic: Tax Take 14.07.2025 Read more
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Tribunal accepts taxpayers' Ramsay argument and allows their appeals
Topic: Tax Take 10.07.2025 Read more
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HMRC directed by tribunal to issue closure notices
Topic: Tax Take 03.07.2025 Read more
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Upper Tribunal dismisses IR 35 challenge
Topic: Tax Take 26.06.2025 Read more
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Improving HMRC’s Approach to Dispute Resolution
Topic: Tax Take 19.06.2025 Read more
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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 TakeIn 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 assetsThe 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 moreStay connected and subscribe to our latest insights and views
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