Corporation tax receipts pass £100 billion

HMRC’s latest Corporation Tax statistics show that receipts from corporate taxes passed £100 billion for the first time in 2025-26 ...
/ Corporation Tax

New customs system for Northern Ireland trade

Businesses using the Trader Support Service (TSS) to move goods between Great Britain and Northern Ireland need to prepare for ...
/ HMRC notices

Reporting property gains

Anyone selling a UK residential property usually needs to report the disposal to HMRC within 60 days of completion. The ...
/ Capital Gains Tax

Capital allowances restricted for project development costs

The tax treatment of predevelopment costs has been the subject of a recent Supreme Court decision. This is likely to ...
/ Capital allowances

HMRC targets undeclared medical consultancy income

HMRC is writing to individuals it believes may have failed to declare consultancy income from private healthcare providers on their ...
/ Income Tax

New vaping tax now in force

A new excise duty on vaping products came into force on 1 October 2026. Vaping Products Duty (VPD) applies to ...
/ Duties

Flat fees and part-time workers: why “sole cause” no longer protects employers

A part-time private hire driver challenged a flat weekly fee his company charged for access to its booking and dispatch ...
/ Employment Law

Are grid delays holding back investment?

A business may have the finance, premises and customers for an expansion project, yet still face another obstacle: obtaining enough ...
/ Business Support

New digital rules for tracking waste

A new system for recording waste movements came into operation on 1 October 2026. The first phase of mandatory digital ...
/ Business Support

HMRC publishes latest deliberate tax defaulters list

HMRC has published an updated list of deliberate tax defaulters. The list includes individuals, businesses and companies, detailing the amounts ...
/ HMRC notices

Corporation Tax when you sell business assets

A limited company usually pays Corporation Tax on the profit, known as a chargeable gain, when it sells or otherwise ...
/ Corporation Tax

Voluntary National Insurance contributions could be reformed

The government is considering changes to the voluntary National Insurance contributions (NICs) system following a call for evidence published earlier ...
/ National Insurance