HMRC have published the research paper, 'Research to understand customers’ views on tax adviser authorisation'. It found that most customers reported using authorised tax advisers for three or more services, highlighting the complexity of the tax system. Surprisingly, only about half of the respondents could list the benefits of using multiple agents, but more could list drawbacks.
In HMRC v MR Currell Limited [2026] EWCA Civ 445, the Court of Appeal (CoA) agreed with an Upper Tribunal (UT) decision which ruled that a loan to an Employee Benefit Trust was not taxable as earnings.
In Gerrit Wals v HMRC [2026] TC09855, the First Tier Tribunal (FTT) found that late filing penalties could not apply to voluntary Self Assessment tax returns, for which HMRC had not issued a notice to file.
In Mr Nwaneri v HMRC [2026] TC09844, the First Tier Tribunal (FTT) found that Mr Nwaneri was not entitled to deduct travel and subsistence expenses claimed in his Self Assessment returns and that inaccuracies in those returns were deliberate, such that HMRC's amendments and penalty assessments were upheld.
Hello,
We have several updates from HMRC this week, with the publication of their April 2026 Agent Update, Employer Bulletin and Employment-Related Securities Bulletin. The VAT fuel scale charge rates for periods beginning on or after 1 May 2026 have also been published, and we examine the latest cases from the courts and tribunals.
HMRC have released Employment-Related Securities (ERS) Bulletin 65, which contains details of end-of-year filing requirements, Enterprise Management Incentive (EMI) notifications and penalties for late filing.
In Jonathan Wood v HMRC [2026] TC09849, the First Tier Tribunal (FTT) found that payments made to various Brexit leave campaigns were intended to confer a gratuitous benefit and were therefore 'transfers of value' for Inheritance Tax (IHT) purposes.
HMRC have published their Agent Update for April 2026. We have summarised the key content, including a reminder of the new National Living Wage rates, updates to the Statutory Sick Pay rules and details on how to notify HMRC of the cessation of a trade or property business for Making Tax Digital (MTD) purposes.
In Douglas Boulton v HMRC [2026] TC09846, the First Tier Tribunal (FTT) found that a director’s settlement agreement with the liquidator of his company resulted in his director’s loan account being released or written off, giving rise to an Income Tax charge.
In Hector Lester v HMRC [2026] TC09807, the First Tier Tribunal (FTT) found that the extended loss carry-back time limits applied and that the taxpayer's appeal was valid, despite HMRC not issuing a formal enquiry notice in time.
