HMRC have published a special Making Tax Digital (MTD) edition of their Agent Update. We have summarised the key content, including reminders, videos and resources that you may find useful.
SME Tax News
In Ben Everson v HMRC [2026] TC09933, the First Tier Tribunal (FTT) found that a payment under a compromise agreement with a whistleblowing employee was taxable as earnings. It did not matter why the payment was made; it arose from the termination of the employment, so only £30,000 was tax-free.
In Matthew Lambourne & Anor v HMRC [2026] TC09942, the First Tier Tribunal (FTT) held that a separate habitable unit was a chattel, not part of the land. Multiple Dwellings Relief (MDR) did not apply, but its value was not part of the chargeable consideration for Stamp Duty Land Tax (SDLT).
HMRC have confirmed simplification changes to the Capital Goods Scheme (CGS) will take effect on 29 July 2026. Computers will be removed from the scheme, while the threshold for land, buildings and civil engineering works will increase from £250,000 to £600,000.
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In last year’s Transformation Roadmap, HMRC set out their intention to become a digital-first organisation, with at least 90% of taxpayer and agent interactions taking place digitally by 2030. This week, a progress update was published, revealing that in 2025-26, 78% of taxpayer interactions with HMRC were through automated or digital self-serve channels, up from 76% in 2024-25.
HMRC have opened a consultation, 'Tackling lower value tax debts'. It sets out proposals to extend an existing enforcement power to recover lower-value tax debts directly from taxpayers' bank accounts where they have persistently failed to engage with HMRC.
The government has published its response to the consultation on the future delivery of the Help to Save scheme. Most respondents supported the proposed reforms and a move to a multi-provider model. The government has confirmed that Help to Save will become a permanent scheme and will be offered through multiple providers from 2028.
HMRC have published a progress update to their 2025 Transformation Roadmap. The update shows how changes are being made to allow HMRC to collect more of the tax that is due through automation.
The Consultative Committee of Accountancy Bodies (CCAB) has unveiled a new 'AI hub' for accountants, including a draft statement and case studies on the ethical use of Artificial Intelligence (AI). The CCAB emphasises that an accountant remains responsible for work produced by AI. The committee provides some practical tips on using AI tools and systems.
In HMRC v BlueCrest Capital Management (UK) LLP [2026] UKSC18, the Supreme Court upheld the Court of Appeal's decision that in assessing Condition B for the partnership salaried members rules, only 'influence' deriving from legally enforceable rights and duties should be taken into account and not 'de facto' influence arising from other arrangements.
