Issue : Vol 193, Issue 4918

1 February 2024£100 penalty and extended enquiry window if 2022-23 self-assessment tax returns not filed on or by 31 January 2024.Payment of corporation tax liabilities for accounting...

Shona Robison, deputy first minister and cabinet secretary for finance delivered the Scottish government’s 2024-25 Budget on 19 December 2023.Key tax announcements include:from 6 April 2024, a...

After HMRC announced the latest changes to the self-assessment helpline, the Treasury Committee wrote to HMRC chief executive Jim Harra with a series of questions.The committee has now received a...

HMRC’s handling of research and development (R&D) tax relief compliance continues to result in valid claims being rejected, says the Chartered Institute of Taxation.The institute has written...

HMRC believes that US companies made up almost half (48.6%) of the underpaid UK tax from all foreign companies, underpaying £5.6bn in UK tax in 2022-23, according to information in its 2022-23...

British Telecommunications Ltd v CRC, Court of Appeal, 4 December 2023...

Legend of Golden Temple and others (TC8999)

Acorn Venture Ltd (TC9006)

Gap Group Ltd (TC8991)

CRC v E.On UK plc, Court of Appeal, 28 November 2023