VAT & multiple building dwellings: HMRC policy change

Last Updated: 31 August 2023

HMRC have released Revenue and Customs Brief 13 (2016), 'VAT, the liability treatment of a dwelling formed from more than one building', this sets out a change in its VAT treatment for contruction and conversion of dwellings. 

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Making Tax Digital: Planner & Timeline

Last Updated: 25 August 2026

When does Making Tax Digital (MTD) apply? What does MTD really mean? How will it affect you? 

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HMRC’s first “phoenixing” examples

Last Updated: 31 August 2023

HMRC have provided their first examples showing how they might apply the new targeted anti-avoidance rule (TAAR) to combat "phoenixing" which was introduced by Finance Bill 2016.

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Finance Bill Royal Assent delayed until September

Last Updated: 31 August 2023

The Leader of the House of Commons has confirmed that the Finance Bill 2016 will not receive Royal Assent until after the summer recess, with the remaining stages of the bill being considered in September.

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HMRC begin issuing 2015/16 tax calculations

Last Updated: 31 August 2023

HMRC have begun issuing their end of year tax reconciliations for 2015/16, and are expected to have sent around 6 million of these forms P800 to taxpayers by the end of November. 

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Daily penalties: HMRC victory in Court of Appeal

Last Updated: 14 April 2025

In Donaldson v HMRC [2016] EWCA Civ 761 the Court of Appeal confirmed that HMRC had correctly imposed daily late filing penalties under Schedule 55 FA 2009.  This decision is important as there have been a number of cases put on hold awaiting its outcome.

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  • Extra HMRC budget for...the marriage allowance
  • Unexpected tax charge for excess pension contributions
  • Welsh Land Transaction Tax is on its way
  • Input VAT claim allowed on purchase of car
  • Partners not obliged to follow partnership return

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