In HMRC v Christopher Brzezicki [2026] UKUT 00125, the Upper Tribunal (UT) allowed an appeal from HMRC, ruling that a property purchase that included a fishing stream and a separate island was residential for Stamp Duty Land Tax (SDLT) purposes.
SME Tax News
HMRC have clarified the best routes to notify them when all of a sole trader or landlord's Making Tax Digital (MTD) relevant income has ceased before April 2026. This can be done via webchat or telephone by the taxpayer or their agent.
Hello,
Headlines this week include HMRC’s latest Agent Update, Revenue Scotland’s digital by default proposals, research on attitudes towards e-invoicing amongst SMEs, HMRC’s new sanctionable conduct powers and the latest changes to the Construction Industry Scheme (CIS).
With just days to go before the introduction of Making Tax Digital (MTD) for Income Tax (IT), HMRC have written to more taxpayers who will be mandated into the regime from 6 April 2026.
HMRC have released a research paper, ‘Electronic invoicing: Quantitative research into small and medium-sized enterprises’ usage and attitudes’. The analysis found that only 59% of SMEs were broadly familiar with e-invoicing as a concept.
The number of live cases being reviewed under the Corporate Criminal Offences (CCO) legislation has increased slightly in the last six months, while no further charging decisions have been secured.
From 1 April 2026, HMRC have new powers to deal with dishonest tax advisers. The new 'sanctionable conduct powers' replace the previous dishonest conduct powers, with many professional bodies criticising the new rules for being too broad.
In Jeremy John Hosking v HMRC [2026] TC09824, the First Tier Tribunal (FTT) found that political donations made by the appellant were not made from normal expenditure and were liable to Inheritance Tax (IHT).
HMRC have published their Agent Update for March 2026. We have summarised the key content, including a reminder of the new PAYE responsibilities in labour supply chains, the removal of voluntary National Insurance Contributions (NICs) for periods abroad, and the final push on getting your clients ready for Making Tax Digital for Income Tax.
Revenue Scotland has released a consultation, 'Communications from Revenue Scotland to taxpayers', in which it has outlined proposals to use electronic communication as the default method for corresponding with taxpayers. A postal service will still be available for those opting out or who are digitally excluded.
