Swiss bank levy non-refundable

Last Updated: 31 August 2023

In Karen Vrange v HMRC [2017] EWHC 1055 a taxpayer who ignored warnings about the Swiss bank levy was unable to claim back the levy paid under the UK/Switzerland cooperation agreement following disclosure of her offshore bank accounts.

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Supreme Court dismisses Rangers EBT appeal

Last Updated: 20 May 2025

The Supreme Court has issued its judgement in RFC 2012 Plc (in liquidation) (formerly The Rangers Football Club Plc) v Advocate General for Scotland [2017] UKSC 45 and has agreed with HMRC that loans made to employees under the club's EBT loan scheme were in fact remuneration and so subject to tax and NIC.

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Auto-enrolment fines: case study

Last Updated: 31 August 2023

The Pensions Regulator have published a case relating to Johnsons Shoe Company and a £40,000 fine for failing to comply with their auto-enrolment duties.

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Agent Update June / July 2017

Last Updated: 31 August 2023

HMRC have issued their Agent Update for June / July 2017. We have summarised the key content for you with links to our detailed guidance on the topics covered.

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Tax software blamed for malware attack

Last Updated: 31 August 2023

Recent spate of cyber attacks across Ukraine may have come from what appeared to be regular updates to tax software according to some leading software experts.

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Online form for company CIS refunds

Last Updated: 31 August 2023

HMRC have a new online form for companies acting as subcontractors who need to reclaim CIS tax.

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  1. HMRC cancels daily penalties for NRCGT returns
  2. Summer Finance Bill 2017
  3. Should you ignore a student loan notification?
  4. Sting in related company planning
  5. Follower Notices challenged

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