Issue : Vol 192, Issue 4903

HMRC has confirmed that it will not appeal the Upper Tribunal’s decision in favour of the taxpayers in Laing O'Rourke Services Ltd v CRC; Willmott Dixon Holdings Ltd v CRC [2023] STC 1333...

Sole traders and self-employed taxpayers are entitled to claim tax relief on low emission zone charges, including London’s ultra low emission zone (ULEZ) fee, as long as they have been incurred...

HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 September 2023, until further notice.For one month from the date of change, employers may use either the...

There will be a phased approach for businesses moving export declarations to the customs declaration service (CDS), HMRC has announced.During the first phase, HMRC and its software developers will...

Aizio Associates Ltd; T Campbell; D Billard (TC8851)...

M R Currell Ltd (TC8855)

C Diball (TC8878)

J Beesley and another (TC8871)