In JP Whitter (Waterwell Engineers) Limited v HMRC [2016] EWCA Civ 1160 the Court of Appeal held that HMRC did not have to take into account the adverse impact on a taxpayer’s business when cancelling a CIS gross payment registration.

The Headlines and Highlights of the 2016 Autumn Statement.

Highlights of the chancellor's Autumn Statement - live feed.

In Blackhorse Property Management Ltd v HMRC [2016] TC05449 the First Tier Tribunal (FTT) upheld but reduced a penalty for failing to register under the money laundering regulations.

The Office of Tax Simplification (OTS) has published “Closer alignment of income tax and national insurance: a further review” which sets out analysis and possible options for NIC reform.