HMRC's Personal Tax Query Resolution Service for Agents is now live. It is intended to provide an escalation route for Self Assessment and PAYE queries for individuals that HMRC’s Agent Dedicated Line or Agent Webchat have not resolved.
SME Tax News
In Bemal Patel v HMRC [2025] TC09467, the First Tier Tribunal (FTT) found that a property undergoing conversion work at the date of completion was residential for Stamp Duty Land Tax (SDLT) purposes.
HM Treasury has published its ‘Anti-money laundering and counter-terrorist financing supervision report 2023-24’ which details supervisory and enforcement data for 2023-24, including the number and value of fines issued.
HMRC have released the March 2025 edition of the Employment-Related Securities (ERS) Bulletin. It contains some useful information and provides a reminder about this year's filing deadline. Here is our enhanced version.
In Aubrey Weis v HMRC [2025] TC09463, the First Tier Tribunal (FTT) found that a UK-born Rabbi, who resided in the UK for the majority of his life, raised a family in the UK and developed a business in the UK, was UK-domiciled for tax purposes.
From 6 April 2025, HMRC's interest rate charged on the late payment of tax will increase by 1.5%. This follows an announcement made at Autumn Budget 2024.
Missed our SME Tax Web-updates in March? Here is a summary of the month.
Hello,
This week, the Chancellor presented her Spring Statement to Parliament. We bring you our summary of the key tax announcements and wider tax news, including the enactment of the Finance Act 2025 and HMRC's latest Agent Update.
HMRC have launched a consultation, 'Better use of new and improved third-party data', seeking views on how to improve the quality of data acquired under HMRC's bulk data gathering powers for tax administration.
HM Treasury has launched a consultation, 'Advance tax certainty for major projects', which explores a possible new process to give major projects increased certainty in advance about the tax that applies.
