Stamp Duty Land Tax (SDLT): What is ‘Mixed Use’?
Claiming 'mixed-use' status for Stamp Duty Land Tax can result in lower rates, but a recent tribunal decision highlights how closely HMRC scrutinises these claims.
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Tax News
April 2026 Changes to the Construction Industry Scheme (CIS)
The Construction Industry Scheme (CIS) saw several changes in April 2026, including the return of mandatory nil returns and a reinstated late filing penalty regime.
What Qualifies for Capital Allowances?
A recent Supreme Court decision highlights why businesses must be careful when assuming pre-construction or feasibility costs will qualify for capital allowances.
Another Bite of the Marshmallow! (VAT Rules)
A recent tribunal case regarding the VAT status of 'Mega Marshmallows' highlights just how complicated VAT rules on food and confectionery can be.
Loans to Participators (Company Shareholders)
The tax charge on loans to company shareholders (s.455) increased to 35.75% in April 2026. Here is a reminder on how the rules work and when to claim relief.
Making Tax Digital for Income Tax is Now Live
MTD for Income Tax is now live for individuals with turnover above £50k. Discover what this means for your record keeping and if you will be mandated next year.