A new government's consultation, ‘Transparency of land ownership involving trusts’ explores widening access to trust information held on the Register of Overseas Entities, as well as considering how the ownership of land by trusts can be made more transparent.
In MW High Tech Projects UK Limited v HMRC [2023] TC09011 a company was unable to make a valid claim for a Research and Development Expenditure Credit (RDEC) as it had failed to prepare accounts on the 'going concern' basis.
In United Grand Lodge of England v HMRC [2023] UKUT 00307, the Upper Tribunal (UT) found that membership fees charged to Freemasons were not exempt from VAT.
HMRC have issued their Agent Update for December 2023. We have summarised the key content for you with links to our detailed guidance on the topics covered.
Missed our SME Tax Web-updates in December? Here is a summary of the month.
The Chancellor, Jeremy Hunt, has announced that he will present his Spring Budget on Wednesday 6 March 2024. HM Treasury is inviting representations for the budget, from stakeholders.
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