HMRC prepares to take 'ingenious liberties' with Accelerated Tax Payments

Last Updated: 11 July 2014

HMRC will in the next couple of weeks be able to demand billions in taxes from tax avoidance scheme users under its new Accelerated Tax Payments (ATPs) measures. Payment will be required where a scheme is disputed and it was disclosable under DOTAS.

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Rangers wins EBT 'big tax case'

Last Updated: 26 September 2023

Rangers wins its 'big tax case', its EBT appeal. Loans made to players were genuine loans.

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LLP capital contributions: by 5 July

Last Updated: 26 September 2023

If salaried members of LLPs have agreed to increase their capital contribution in order to disapply the new Finance Act 2014 rules, they must pay by 5 July or be treated as employees. 

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S162 incorporation relief: speculative activity is a business

Last Updated: 26 September 2023

A speculative landfill and land consultancy counts as a business for capital gains tax (CGT) section 162 incorporation relief.

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CIS helpcards: to claim repayments

Last Updated: 18 November 2025

HMRC produce a helpcard for companies who are Construction Industry Scheme (CIS) subcontractors together with its Top Ten tips in making a successful repayment claim from HMRC.

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HMRC starts annual PAYE reconciliations - check your P800

Last Updated: 26 September 2023

HMRC has started sending out P800s as part of the 2013/14 end-of-year reconciliation process for individuals in PAYE. This compares the tax paid with the tax which is due, according to the information on HMRC’s records. All P800s should be checked for accuracy.

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  1. Fines: No tax relief allowed on non-statutory fines
  2. Mansworth v Jelley loss claims
  3. HMRC's definition of 'reasonable excuse': too narrow
  4. HMRC's 2012 'nudge' letter trial
  5. Prohibition of corporate members from LLPs

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