Hello,
On 4 November, the Chancellor gave an unprecedented pre-Budget ‘Scene Setter’ speech. This felt somewhat like the typical preamble we are accustomed to on Budget Day itself, immediately before announcements are made.
Ross Martin Tax: SME Tax Update 30 October 2025
Hello,
VAT on biscuits, reasonable excuses for late filing and the agency rules are among this week’s hot topics. We have also published another new guide, for subscribers, this time examining the Capital Gains Tax (CGT) and Income Tax consequences of land leases.
Ross Martin Tax: SME Tax Update 23 October 2025
Hello,
In a slightly quieter news week in the tax world, we look at HMRC’s October Agent Update, the Autumn Budget representations made by some of the professional bodies, and where the UK ranks in terms of international tax competitiveness.
Ross Martin Tax: SME Tax Update 16 October 2025
Hello,
There are several important updates for employers this week, as HMRC publish their latest Employer Bulletin. In other tax news, we have updates on the Scottish and Welsh Budgets, and three new tax cases, including two Court of Appeal (CoA) decisions.
Ross Martin Tax: SME Tax Update 9 October 2025
Hello,
With the introduction of the first phase of Making Tax Digital for Income Tax (MTD for IT) less than six months away, HMRC have published guidance on how to apply for an exemption when taxpayers are considered 'digitally excluded'.
Ross Martin Tax: SME Tax Update 2 October 2025
Hello,
This week’s hot topics include the introduction of a new service to collect the High Income Child Benefit Charge (HICBC) via PAYE, the timing of the next Scottish and Welsh Budgets, and a tool to check whether projects qualify for Research and Development (R&D) tax relief.
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