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Happy New Year

Happy New Year

: Last Updated: 09 August 2023

Happy New Year to all our subscribers and other users.

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What's new?

Ross Martin Tax: SME Tax Update 22 January 2026
New guidance published on use of AI in tax
Tax code errors generate £3.5bn
Agent Update 139: January 2026
Client list qualified as intangible fixed asset
UT agrees with HMRC not to grant suspension of penalties
Revenue and Customs Brief 1 (2026): Removal of linked goods concession
SME Tax Monthly Summary December 2025
Ross Martin Tax: SME Tax Update 15 January 2026
R&D relief claim for specialised educational platform rejected
UT splits FTT decision on bank transfers and credit card remittances
List 3 updates: approved organisations and societies
Scottish Budget 2026-27
Ross Martin Tax: SME Tax Update 8 January 2026
Agent Update 138: December 2025
Lease transfer between group companies triggered anti-avoidance rules
HMRC's interest rate decreases again
OECD Model Tax Convention updated

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