Tax Take
Supreme Court confirms capital allowances not available for expenditure on windfarm
In Orsted West of Duddon Sands (UK) Ltd and others v HMRC [2026] UKSC 12, the Supreme Court held that expenditure incurred on studies and surveys informing the design and installation of windfarms do not qualify for capital allowances due to their "tangential" connection with the diminishing value of the windfarm assets.
Read moreUpper Tribunal allows taxpayer's appeal in asset hive down case
In CATS North Sea Ltd v HMRC [2026] UKUT 142 (TCC), the Upper Tribunal considered oil ring-fence and transfer of trade provisions and found that the taxpayer's calculation of its balancing charge was correct. The decision turned on the application of transfer of trade provisions in Chapter 1 of Part 22 of the Corporation Tax Act 2010 and the extent to which those provisions took account of ring-fencing provisions in respect of oil-related activities in Part 8 of the Corporation Tax Act 2010.
Read moreUT confirms that HMRC cannot adopt a 'blanket' approach when issuing a discovery assessment
In HMRC v Harte [2026] UKUT 112 (TCC), the Upper Tribunal rejected HMRC’s single assessment approach, confirming that the gateway in section 29(3), Taxes Management Act 1970, must be satisfied for each distinct loss of tax 'discovered', so a deliberate or careless insufficiency cannot validate the inclusion of less culpable insufficiencies or extend the time limits in section 36, Taxes Management Act 1970, to the assessment as a whole.
Read moreTax Bites - July 2026
Welcome to our July 2026 edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreTribunal upholds £1m penalty for breach of a stop notice
In Countrywide Partners Ltd v HMRC [2026] UKFTT 357 (TC), the First-tier Tribunal dismissed Countrywide Partners Ltd's appeal against a £1m penalty imposed by HMRC, pursuant to paragraph 2(1), Schedule 35, FA 2014, for breach of a stop notice issued in relation to the promotion of a tax avoidance scheme, pursuant to section 236A, Finance Act 2014.
Read moreVAT update June 2026
Welcome to the June 2026 edition of RPC's VAT update, your monthly source for news and analysis from the world of VAT.
Read moreTribunal allows appeal and confirms unused trade losses can be reallocated to alternative reliefs
In Lester v HMRC [2026] UKFTT 00323 (TC), the FTT confirmed that unused trade losses may be redirected to alternative reliefs, and that the appeal was valid despite HMRC's failure to issue a formal notice of enquiry.
Read moreTribunal allows appeal and finds that payments made by a charity were repayments of a loan
In Newpier Charity Ltd v HMRC [2026] UKFTT 00321 (TC), the First-tier Tribunal considered whether payments made by a charity company were repayments of a loan or non-charitable expenditure, for the purposes of section 496(1)(d), Corporation Tax Act 2010.
Read moreTax Bites - June 2026
Welcome to our June 2026 edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreTribunal sets aside £2 million director's liability notice as an abuse of process
In Trees v HMRC [2026] UKUT 92 (TCC), the Upper Tribunal allowed the taxpayer's appeal against a Director's Liability Notice, finding that HMRC's conduct was an abuse of process as it had based a dishonesty penalty on findings from a prior hearing in which no allegation of dishonesty had been advanced by HMRC.
Read moreEMI reforms now in force: wider eligibility and longer option periods
Reforms to the Enterprise Management Incentive (EMI) regime took effect from 6 April 2026, bringing welcome changes that should mean favourable EMI tax treatment is open to businesses at later stages in their growth cycle.
Read moreUpper Tribunal considers disallowance of imported losses
In UK Care No 1 Limited v HMRC [2026] UKUT 00090 (TCC), the Upper Tribunal partially allowed the taxpayer's appeal regarding the "imported loss" rule under the UK's loan relationship regime.
Read moreCustoms and Excise quarterly update – May 2026
Welcome to the May 2026 edition of RPC's Customs and Excise quarterly update.
Read moreTaxing Matters: Vaping duty: the new excise regime businesses need to prepare for, with Clive Brady
In this episode of RPC’s Taxing Matters podcast, host Michelle Sloane is joined by Clive Brady to look at vaping duty, a new excise duty now on the statute books.
Read moreVAT update May 2026
Welcome to the May 2026 edition of RPC's VAT update, your monthly source for news and analysis from the world of VAT.
Read moreExpansion of corporate criminal liability for all crimes committed by senior managers
The Crime and Policing Act 2026, has reformed the legal test for establishing corporate criminal liability. The new test will make it easier for prosecuting agencies to establish the criminal liability of companies and other businesses for the acts of their senior managers for all criminal offences in England & Wales.
Read moreCorporate tax update - May 2026
Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team. In this update we look at recent consultations on the uncertain tax treatment regime and corporate re-domiciliation, as well as recent tax changes to the Construction Industry Scheme, tax rules applicable to so-called 'umbrella' companies and EMI share option scheme rules. We also cover recent decisions on multiple / single supplies for VAT purposes and on tax treatment of contributions to an EBT.
Read moreManaging HMRC scrutiny: When and how to utilise voluntary disclosures
Making a voluntary disclosure to HMRC can be an effective step in resolving a tax issue whilst avoiding what can become time consuming litigation. This blog considers the advantages of making a voluntary disclosure to HMRC and the different routes available to taxpayers and their advisors.
Read moreTax Tribunal considers scope of 'transactions in securities' anti-avoidance rules
In Oscroft and others v HMRC [2026] UKFTT 251 (TC), the Tax Tribunal held that distributable reserves of a wholly-owned subsidiary should be considered when calculating "relevant consideration" in the context of section 685(2), Income Tax Act 2007.
Read moreTax Bites - May 2026
Welcome to our May 2026 edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreTribunal bars HMRC from further participation in appeal due to procedural failings
In Carbon Six Engineering Ltd v HMRC [2026] UKFTT 00177 (TC), the FTT upheld a direction, issued under Rule 8(5) of the Tribunal Rules, barring HMRC from further participation in the proceedings and allowed the taxpayer's appeal.
Read moreVAT update April 2026
Welcome to the April 2026 edition of RPC's VAT update, your monthly source for news and insightful analysis from the world of VAT.
Read moreTribunal confirms that a joint and several liability notice is a criminal charge
In James Hall v HMRC [2026] UKFTT 124 (TC), the First-tier Tribunal held that a joint and several liability notice issued under paragraph 3, Schedule 13, Finance Act 2020, was a criminal charge for the purposes of Article 6 of the European Convention on Human Rights. The burden of proof was therefore on HMRC and the FTT had jurisdiction to consider public law arguments.
Read moreTransfers from offshore bank account were taxable remittances
In Afzal Alimahomed v HMRC [2025] UKUT 00428 (TCC), the Upper Tribunal considered whether transfers from an offshore bank account and the use of an offshore credit card, were taxable remittances.
Read moreCash for information: How HMRC is paying for intelligence
In November 2025, HMRC launched the Strengthened Reward Scheme (SRS), an enhanced informant and reward scheme, marking a significant shift in the UK’s approach to tackling serious tax avoidance and evasion. This initiative represents a deliberate move towards providing financial incentives for whistleblowers and is a transformative addition to the UK's tax enforcement toolkit.
Read moreUT finds that calculation error was not a “mistake in a claim” and allows SDLT overpayment relief appeal
In BTR Core Fund JPUT v HMRC [2026] UKUT 27 (TCC), the Upper Tribunal held that a calculation error was not a “mistake in a claim”, for the purposes of paragraph 34A(2), Schedule 10, FA 2003, and allowed the taxpayer's SDLT overpayment relief claim.
Read moreSignificant Changes to the Construction Industry Scheme coming into effect on 6 April 2026
From 6 April 2026, significant changes to the Construction Industry Scheme (CIS) will come into effect, introducing new measures to streamline CIS administration and combat fraud in the construction sector.
Read moreTax Bites - April 2026
Welcome to our April 2026 edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreUpper Tribunal agrees with HMRC in mixed member partnership tax rules case
In Mark Benedict Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others [2026] UKUT 00025 (TCC), the Upper Tribunal considered the tax treatment of the partner reward structures implemented by The Boston Consulting Group UK LLP affecting various managing directors and partners and the application of the mixed member partnership tax rules (section 850C, Income Tax (Trading and Other Income) Act 2005) to profit sharing arrangements.
Read moreVAT update March 2026
Welcome to the March 2026 edition of RPC's VAT update, your monthly source for news and insightful analysis from the world of VAT.
Read moreBack to Square One: Late Appeals After Medpro
In HMRC v Medpro [2026] EWCA Civ 14, the Court of Appeal affirmed the guidance given by the Upper Tribunal in Martland v HMRC [2018] UKUT 178 (TCC) concerning the test to be applied when considering whether to allow a late appeal.
Read moreTribunal confirms licence to use client list qualifies for fixed asset amortisation
In Ripe Limited v HMRC [2025] UKFTT 1606 (TC), the FTT held that a licence to use a client list constituted an intangible fixed asset, such that amortisation relief was available for corporation tax purposes.
Read moreCourt of Appeal considers burden of proof in penalty appeals
In HMRC v Sintra Global Inc and another [2025] EWCA Civ 1661, the Court of Appeal decided that taxpayers, not HMRC, must prove they are not liable to the underlying tax when challenging penalties.
Read moreTax Bites - March 2026
Welcome to our March 2026 edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read morePurchase of an apartment and storage unit was a mixed-use acquisition for SDLT purposes
In Raj Sehgal and another v HMRC [2025] UKFTT 1439 (TC), the First-tier Tribunal (FTT) held that a storage unit acquired together with a luxury apartment were separate land transactions and the mixed/non-residential rates of SDLT applied to the purchase.
Read moreVAT update February 2026
Welcome to the February 2026 edition of RPC's VAT update, your monthly source for news and insightful analysis from the world of VAT.
Read moreCustoms and Excise quarterly update – February 2026
Welcome to the February 2026 edition of RPC's Customs and excise quarterly update.
Read moreCourt of Appeal finds expenses paid by an umbrella company were taxable
In Mainpay Ltd v HMRC [2025] EWCA Civ 1290, the Court of Appeal found that travel and subsistence expenses paid by an umbrella company to its employees were taxable.
Read moreStatutory demands relating to disguised remuneration schemes
We have recently successfully assisted several clients who had previously utilised arrangements involving Curzon Capital Limited. The arrangements involved payments being routed through a trust and received as “loans”.
Read moreTribunal dismisses HMRC's appeal and confirms no general principle of reciprocal disclosure
This article provides an overview of key developments in contentious tax in 2025.
Read moreUpper Tribunal considers 'wholly and exclusively' test in the context of SDLT and ATED
In Investment and Securities Trust Ltd v HMRC [2025] UKUT 00331 (TCC), the Upper Tribunal denied SDLT relief, holding an option held by a property development company was not acquired 'wholly and exclusively' for property development purposes, but allowed the taxpayer’s appeal in relation to ATED relief.
Read moreTaxing Matters: HMRC's approach to supply chain fraud, with Joshua Carey of Devereux Chambers
In this episode of RPC’s Taxing Matters podcast, Michelle Sloane, Partner in our Tax, Investigations and Financial Crime team, is joined by Joshua Carey of Devereux Chambers to explore HMRC’s increasingly robust approach to supply chain fraud, and what this means in practice for businesses.
Read moreTax Bites - February 2026
Welcome to our February 2026 edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreTracking crypto-asset tax rules in 2026 and beyond
This article provides an overview of key developments in the taxation of crypto-assets.
Read moreVAT update January 2026
Welcome to the January 2026 edition of RPC's VAT update, your monthly source for news and insightful analysis from the world of VAT.
Read moreShare buy-back satisfied 'trade benefit' test and was taxable as a capital gain and not a distribution
In Boulting v HMRC [2025] UKFTT 1272 (TC), the First-tier Tribunal found that a share buy-back satisfied the "trade benefit" test in section 1033 of the Corporation Tax Act 2010.
Read moreA Review of Contentious Tax in 2025
This article provides an overview of key developments in contentious tax in 2025.
Read moreTribunal confirms multiple dwellings relief claim in SDLT appeal
In the case of Michelle Jacqueline Berrell & Anor v HMRC [2025] UKFTT 1067 (TC)), the First-tier Tribunal allowed the taxpayers' appeal and confirmed their claim for Multiple Dwellings Relief in respect of a house purchased with an annexe, ruling that the property comprised “at least two dwellings”. The decision offers key guidance on how shared spaces, terms of occupation and self-containment are treated for the purposes of Multiple Dwellings Relief.
Read moreWeis after the event
In granting permission for the taxpayer to bring a claim for judicial review that was significantly out of time, the High Court determined that there was good reason to extend time.
Read moreTaxing Matters: A very VATy Christmas with Philip Simpson KC from Old Square Tax Chambers
In this festive edition of Taxing Matters, RPC’s Senior Associate and Taxing Matters host, Alexis Armitage, is joined by Philip Simpson KC of Old Square Tax Chambers, well known VAT expert and part-time stand-up comedian. Together, they embark on an insightful sleigh ride through the VAT implications of classic Christmas fare, decorations, and traditions, demystifying which seasonal treats and trimmings may attract HMRC’s attention.
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