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Welsh government plans to tweak relief for buyers
Personal TaxThe draft Welsh Budget 2026/27 confirmed there would be no changes in the rates of land transaction tax. However, it did reveal some related changes are being planned. What’s the full story?
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How to apportion advisory mileage rates for EVs
Business Tax, Personal TaxIn September, HMRC introduced a new two-tier advisory mileage rate for employees charging electric vehicles. The rate differs depending on whether the vehicle is charged at home or not. But what’s the correct approach if an employee does both?
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Recovering salary overpayments due to payroll errors
Employment lawFive employees at Glasgow City Council have together been ordered to pay back £40,000 in overpaid wages caused by a payroll error relating to the calculation of their contractual overtime. If you overpay wages to an existing employee due to a payroll error, can you recover them?
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New tool to help determine whether activities are “qualifying”
Business TaxHMRC has published a new online tool to help companies decide whether they are eligible to make a claim for research and development (R&D) relief. How does it work and is it worthwhile?
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HMRC to raid bank accounts for unpaid tax
Personal TaxHMRC is restarting the use of direct debt recovery for individuals and businesses who choose not to pay the tax they owe despite having the means to do so. Who’s in the firing line?
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In-year relief claim? Prove it
Personal TaxTaxpayers not in self-assessment and who need to claim relief on pension contributions must now send evidence to HMRC. What’s the full story?