Hello,
We have a varied update for you this week. We delve into Stamp Duty Land Tax in the context of a towpath beside a dwelling, the meaning of ‘deliberate’ behaviour, pre-registration input VAT and its interaction with the partial exemption rules, the future of Income Tax devolution in Wales and much more.
In a bid to assist taxpayers in navigating the tax system, HMRC have just launched their ‘Get Tax Confident’ campaign, which is intended to help people build the basic tax knowledge they need to feel informed, capable and in control.
This is complemented by this week being ‘Tax Awareness Week’; an educational initiative designed to increase public understanding of tax obligations and the benefits of using a tax adviser, while showcasing the wide range of possible careers in tax.
As the tax landscape evolves and changes, we at rossmartin.co.uk continue to provide valuable resources, such as our new tax-efficient extraction of profits toolkit for 2026/27, to assist accountants and advisers in supporting their clients.
In addition, with HMRC’s mandatory registration of tax advisers drawing near, subscribers will now find a downloadable registration checklist in our mandatory agent registration guide, allowing practitioners to ensure they are compliant with the new requirements, while freeing up time for client work.
Be sure to review our case summaries this week. A notable decision is that of Charge My Street Ltd, in which a taxpayer successfully challenged HMRC’s well-documented view that electric vehicle charging, when supplied at public charging stations, is standard-rated for VAT.
Finally, two important updates: firstly, HMRC have advised that the Making Tax Digital (MTD) for Income Tax service will be unavailable between 5 pm on 20 March and 1 pm on 24 March, meaning that agents will not be able to sign up clients for MTD during that time.
Secondly, please note that there will be no SME Tax Update next week. We will be back on 26 March, as normal.
More news, cases and updates below.
The rossmartin.co.uk tax team
Online PRACTICAL tax resources for accountants and tax advisers BY accountants and tax advisers.
Quick News
Consultation on modernising the agency work regulatory framework
HMRC have launched a consultation on ‘Modernising the agency work regulatory framework’. Proposals include simplifying, modernising, and clarifying the Conduct of Employment Agencies and Employment Business Regulations 2003 and examining aspects of the Agency Workers Regulations 2010.
Is a change coming to Income Tax devolution in Wales?
The Welsh government has published 'Future options for Income Tax devolution in Wales'. The independent report, commissioned by the government, compares keeping the current partially devolved system with moving to full devolution. The authors conclude that while full devolution would provide greater control, it would also carry greater financial risk.
HMRC's 'Get Tax Confident' campaign and Tax Awareness Week
The government has launched a new campaign to assist people with their everyday tax affairs. It is designed to build knowledge in areas such as tax basics, working life, small businesses and retirement. This comes in the same week as the first 'Tax Awareness Week', which is led by the Association of Taxation Technicians (ATT) and the Chartered Institute of Taxation (CIOT).
First company comes to PISCES
The first company to be listed on the new PISCES market for private companies has been announced as QPlay, a board game maker. JP Jenkins pipped the London Stock Exchange (LSE) to list the first company under the new scheme aimed at boosting the UK's capital markets.
Tax Cases
Public electric vehicle charging qualified for VAT reduced rating
In Charge My Street Ltd v HMRC [2026] TC09802, the First Tier Tribunal (FTT) found that electric vehicle charging supplied at public charging stations qualified for VAT reduced rating.
Inaccurate loss claims were not deliberate
In Anthony Outram & Ross Outram v HMRC [2026] TC09784, the First Tier Tribunal (FTT) found that two taxpayers who had participated in an ineffective tax avoidance scheme had not deliberately brought about a loss of tax as they believed their tax returns were correct. This meant that the extended period for HMRC to raise a discovery assessment did not apply.
Mixed-use SDLT rates applied to riverside property
In Alan Wood & Anor v HMRC [2026] TC09791, the First Tier Tribunal (FTT) found that the lower mixed-use rates of Stamp Duty Land Tax (SDLT) applied to the purchase of a riverside property with a public towpath running alongside it. The towpath did not form part of the grounds of the house, meaning the acquisition did not consist entirely of residential property.
Recovery of pre-registration input VAT permitted
In Aspire in the Community Services Limited v HMRC [2026] TC09789, the First Tier Tribunal (FTT) allowed recovery of input VAT on purchases made before the Effective Date of Registration (EDR). Under the pre-registration input VAT reclaim rules, there was no basis for taking into account pre-registration use.
Editor's Choice
Tax-efficient extraction of profits: toolkit (2026/27)
NEW: This is a general guide and refresher to help a company and its owner decide how business profits are to be extracted based on current tax rates, reliefs and allowances.
Globally mobile employees: National Insurance
What are my employer's National Insurance obligations when hiring an employee from overseas? What are my employer's Social Security obligations when sending an employee to work overseas? Do I have any PAYE reporting requirements concerning National Insurance?
Guides & Updates
Self-employed
Conditionality: Taxi, private hire vehicles and scrap licenses
What is tax conditionality? Does this affect tax registration? The renewal of certain licences, to drive taxis and private hire vehicles or deal in scrap metal, is conditional on applicants confirming that they are appropriately registered for tax.
Which trading structure is best for me?
What are the key tax and legal differences between the different trading structures of self-employed, a partnership or a company?
Incorporation
Incorporation: SDLT & property partnerships
What are the Stamp Duty Land Tax (SDLT) implications of incorporating my property partnership? Are there any reliefs available? When do the anti-avoidance rules in s.75A-75C Finance Act 2003 apply to partnerships?
Sale of occupational income: Anti-avoidance
What are the tax effects of the anti-avoidance sale of occupational income provisions? How do you tax a capital sum received on the sale of an individual's earnings?
Directors & Companies
Dividends: Formalities for companies
This is a briefing note for discussion with directors about the formalities of declaring and paying dividends.
Issuing new shares (planning and pitfalls)
A practical guide on how to issue new shares in a company, together with a summary of some of the pitfalls if an issue fails to qualify for tax purposes.
Employers
PAYE underpayments caused by HMRC delay: ESC A19
Extra Statutory Concession (ESC) A19 allows certain liabilities in respect of Income Tax, Capital Gains Tax and National Insurance to be cancelled where the underpayment is caused by HMRC delays in using information.
Pool cars
What is a pool car? How is it taxed? When does it become a benefit? What are the rules? Is it still worth having them?
Private Client & Estate Planning
Leases in relation to land
What are the Capital Gains Tax (CGT) and Income Tax consequences of leases? What is the difference between a grant and an assignment? What is a premium and a reverse premium? What are the tax consequences of a lease extension and surrender?
Land & Property
Gardens: selling or developing
What are the tax consequences of selling a garden for development purposes? What if the owner develops the garden?
Profits from dealing in or developing UK land
These rules apply UK Income Tax or Corporation Tax to all profits from trading in and developing UK land, regardless of your country of residence.
Capital Allowances
40% First Year Allowance (FYA)
As of 1 January 2026, a new 40% First Year Allowance (FYA) is available for main rate capital expenditure incurred by companies and unincorporated businesses. Unlike other FYAs, this allowance is available on assets used for leasing.
Penalties & Compliance
Mandatory tax adviser registration with HMRC
NEW: Downloadable practice compliance registration checklist added.
VAT
Assessments: Best judgment & time limits
What is a 'best judgment' assessment for VAT? When can HMRC raise one? What are your rights of appeal? How do you displace a best judgment assessment? What are the time limits for a VAT assessment?
Continuing Professional Development (CPD)
Recent and upcoming webinars include:
- Mandatory HMRC Agent Registration Part 1 – Getting Started Before May 2026
- Monthly Tax Update - March 2026 (Spring Forecast)
- Practice Insight - February 2026 (free)
- Monthly Tax Update - February 2026
- Inheritance Tax Planning for 2026/27 and Beyond
- Ethics and PCRT for Tax Advisors
- Making Tax Digital for Income Tax - Roadmap to April 2026
Need Tax Support?
Virtual Tax Partner© Support
Have a tax query? Need a second option? Open a ticket and ask a question. A team of tax experts with a wide range of expertise: covering direct and indirect tax, as well as accounting, reorganisations and much more.
Missed the Last Tax Update?
Ross Martin Tax: SME Tax Update 5 March 2026
- Spring Forecast 2026
- Employment-Related Securities Bulletin 64: February 2026
- Ghost-written books zero-rated for VAT
- HMRC's anti-avoidance assessments out of time
- PAYE: Starter checklist new employee 2026-27 NEW
- 40% First Year Allowance (FYA) NEW
- What is the 2026-27 PAYE tax code? NEW
- Employment-Related Securities: Reporting UPDATE
- Badges of Trade: Are you trading or not?
- Agency workers: Umbrellas & anti-avoidance PAYE rules
- Full expensing & First Year Allowances ...More
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