Issue : Vol 193, Issue 4937

The government is looking for agents who submit customs declarations on behalf of their clients to test single trade window (STW) functionality ahead of it being made publicly available.The government...

Taxpayers cumulatively spent 798 years on hold waiting to speak to HMRC in 2022-23 – more than double the time spent waiting in 2019-20, according to a National Audit Office (NAO) report on the...

New guidelines for compliance aimed at football agents and clubs sets out HMRC’s view on dual-representation contracts. These arrangements are where the agent works for both the club and the...

HMRC is consulting on draft regulations which will update the new late payment penalty rules set out in FA 2021, Sch 26.The draft Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021)...

ICAEW is inviting research proposals into the simplification of the UK’s VAT system. The professional body is seeking innovative and practical ideas on how to reform the UK’s VAT system to...

D Plumpton (TC9156)

J Tenconi v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 May 2024...

CRC v J Hitchins and others, Upper Tribunal (Tax and Chancery Chamber), 7 May 2024...

K Kalay (TC9155)