Hello,
The adjustment of business expenses for private use, Corporation Tax marginal relief, Stamp Duty Land Tax (SDLT) repayment claims and the mandatory registration with HMRC of tax advisers are among this week’s hot topics.
Ross Martin Tax: SME Tax Update 31 July 2025
Hello,
It has been another busy week in tax, with news of HMRC cutting back on Corporation Tax letters, an update on the recovery of Winter Fuel Payments through the tax system and more AI hallucinations. This time, three made-up cases were cited by a taxpayer before the Upper Tribunal, due to the use of AI.
Ross Martin Tax: SME Tax Update 24 July 2025
Hello,
This week saw ‘Legislation Day’. It is one of the significant dates in the tax calendar with the Government publishing draft clauses for the 2025-26 Finance Bill along with various supporting documents, including consultation outcomes.
Ross Martin Tax: SME Tax Update 17 July 2025
Hello,
In 2022, the ‘Digitisation Taskforce’ was launched to drive forward the modernisation of the UK’s shareholding framework. It has now published its final report, in which it recommends a staged approach to removing paper share certificates and ultimately moving to a fully intermediated system of shareholding in the UK.
Ross Martin Tax: SME Tax Update 10 July 2025
Hello,
There is something of an international theme to this week’s SME Tax Update, as our case summaries include issues such as the ‘place of effective management' of a trust, Business Investment Relief (BIR), and the UK Income Tax chargeability of a non-UK resident partner in UK-based Limited Liability Partnerships (LLPs).
Ross Martin Tax: SME Tax Update 3 July 2025
Hello,
Transactions in Securities, Entrepreneurs' Relief (now Business Asset Disposal Relief) and disguised remuneration are among the hot topics in the courts and tribunals this week. We also examine several other current issues, including beneficial loans, as well as the reformed Overseas Workday Relief rules.
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