Issue : Vol 193, Issue 4921

Small businesses are reporting the highest levels of confidence in their outlook since the lockdowns in 2021, according to research by Moore UK.A survey of 500 directors of UK businesses with an...

Partnerships with corporate partners are able to claim capital allowances that are available only to companies within the charge to corporation tax, HMRC has confirmed. This covers first year...

HMRC has published Agent Update 116 (January 2024) which provides technical news and updates. Articles in this issue include a reminder that from 26 February 2024, all agents submitting a P87 or...

The reporting and paying of income tax and class 1A National Insurance contributions (NIC) on benefits-in-kind via payroll software is to be mandatory from April 2026, HMRC has announced.In a new...

Bolt Services UK Ltd (TC9014)

39 Fitzjohn's Avenue Ltd (TC9021)

Bandstream Media and Corporate Communications Ltd (TC9016)...

R (on the application of Easyway Umbrella Ltd) v CRC, King’s Bench Division, 21 December 2023...

United Grand Lodge of England v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 December 2023...