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.
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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.
In Douglas Boulton v HMRC [2026] TC09846, the First Tier Tribunal (FTT) found that a director’s settlement agreement with the liquidator of his company resulted in his director’s loan account being released or written off, giving rise to an Income Tax charge.
In Hector Lester v HMRC [2026] TC09807, the First Tier Tribunal (FTT) found that the extended loss carry-back time limits applied and that the taxpayer's appeal was valid, despite HMRC not issuing a formal enquiry notice in time.
HMRC have published their Agent Update for April 2026. We have summarised the key content, including a reminder of the new National Living Wage rates, updates to the Statutory Sick Pay rules and details on how to notify HMRC of the cessation of a trade or property business for Making Tax Digital (MTD) purposes.
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One of the most significant tax developments this week is the Supreme Court’s judgment in Orsted West of Duddon Sands (UK) Limited & Ors v HMRC. This long-running dispute concerned Orsted’s ability to claim capital allowances on environmental surveys and studies that informed the building of wind farms.
In Orsted West of Duddon Sands (UK) Limited & Ors v HMRC [2026] UKSC 12, the Supreme Court (SC) applied a narrower interpretation to the term ‘on the provision of plant' than was applied by the Court of Appeal (CoA). As such, the cost of preliminary studies and surveys relating to offshore wind farms did not qualify for capital allowances, as there was not a close enough connection between the expenditure and the plant provided.
In Simon Widers v HMRC [2026] TC09836, the First Tier Tribunal (FTT) found that claimed share loss relief arising from an investment in a marine salvage venture was not allowable because the expenditure was not incurred wholly and exclusively for the acquisition of the shares, and in any event, one of the main purposes of the arrangements was to secure a tax advantage.
