HMRC have released new guidance on what happens if an unregistered or suspended tax adviser interacts with HMRC. Further guidance has also been released on what advisers can do if they disagree with HMRC's decision about their registration.
SME Tax News
In HMRC v MR Currell Limited [2026] EWCA Civ 445, the Court of Appeal (CoA) agreed with an Upper Tribunal (UT) decision which ruled that a loan to an Employee Benefit Trust was not taxable as earnings.
In Gerrit Wals v HMRC [2026] TC09855, the First Tier Tribunal (FTT) found that late filing penalties could not apply to voluntary Self Assessment tax returns, for which HMRC had not issued a notice to file.
Hello,
It has been another busy week, with cases and updates spanning VAT, Inheritance Tax (IHT), travel and subsistence expenses, the use of multiple agents by taxpayers and HMRC’s latest Spotlight on property business arrangements involving hybrid partnerships and indemnities.
In Mr Nwaneri v HMRC [2026] TC09844, the First Tier Tribunal (FTT) found that Mr Nwaneri was not entitled to deduct travel and subsistence expenses claimed in his Self Assessment returns and that inaccuracies in those returns were deliberate, such that HMRC's amendments and penalty assessments were upheld.
In Jonathan Wood v HMRC [2026] TC09849, the First Tier Tribunal (FTT) found that payments made to various Brexit leave campaigns were intended to confer a gratuitous benefit and were therefore 'transfers of value' for Inheritance Tax (IHT) purposes.
HMRC have published the research paper, 'Research to understand customers’ views on tax adviser authorisation'. It found that most customers reported using authorised tax advisers for three or more services, highlighting the complexity of the tax system. Surprisingly, only about half of the respondents could list the benefits of using multiple agents, but more could list drawbacks.
Hello,
We have several updates from HMRC this week, with the publication of their April 2026 Agent Update, Employer Bulletin and Employment-Related Securities Bulletin. The VAT fuel scale charge rates for periods beginning on or after 1 May 2026 have also been published, and we examine the latest cases from the courts and tribunals.
HMRC have released Employment-Related Securities (ERS) Bulletin 65, which contains details of end-of-year filing requirements, Enterprise Management Incentive (EMI) notifications and penalties for late filing.
HMRC have published their Employer Bulletin for April 2026. Key content includes upcoming dates and deadlines, new rates from 6 April 2026, changes to statutory leave and payments, implementing CIS reforms and an Employment-Related Securities (ERS) update.
