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VAT cut for children's holiday activities over summer
VATThe government has announced a temporary reduction in the rate of VAT applying to certain children's holiday activity programmes during the summer holidays. The measure is intended to help families with childcare costs during the school break. What has changed?
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HMRC launches new R&D advance assurance process
Business TaxHMRC has introduced a new advance assurance process for research and development (R&D) tax relief claims, aimed at giving eligible companies greater certainty before submitting a claim. What does the new process involve?
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Judge criticises use of fabricated AI-generated cases in HMRC appeal
VATA tax tribunal judge has criticised the use of apparently fabricated case references generated by artificial intelligence in an appeal against HMRC. The incident highlights growing concerns over the use of AI tools in legal and tax proceedings. What happened?
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HMRC launches tax advisor register checker tool
Business lawHMRC has launched a new online tool allowing taxpayers to check whether their tax advisor is registered with it. The checker has been introduced shortly before new standards for tax advisors come into force. What does this mean for taxpayers and agents?
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HMRC loses employment status case involving football referees
Personal TaxHMRC has lost another employment status case, this time involving football referees engaged by Professional Game Match Officials Ltd (PGMOL). The tribunal rejected HMRC’s argument that the referees should be treated as employees for tax purposes. Why does the decision matter?
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Where can you get help with MTD quarterly updates?
Business TaxAs Making Tax Digital for Income Tax (MTD IT) filing obligations begin for some taxpayers, questions are continuing to arise around quarterly updates and how problems should be resolved. If issues occur, where should you go for help?