In HMRC v British Airways Plc [2026] UKUT 00366, the Upper Tribunal found that hotel accommodation provided by British Airways Plc to cabin crew during back-to-back transatlantic rotations qualified for relief as deductible travel expenses under s.337 ITEPA 2003. The dispute centred on whether accommodation provided near Heathrow between flights was a taxable benefit or a deductible employment expense.
Hello,
Did the Addison Lee founder's father make England his permanent home more than 60 years ago? In Sir John Griffin v HMRC, over £20 million of Income Tax turned on that question. This week, our summary explains how a father's domicile could still determine his son's tax position decades later and why the First Tier Tribunal (FTT) would have found against Sir John anyway. While the non-domicile regime ended in April 2025, disputes over earlier years are very much alive.
The draft 2027-28 Welsh Budget will be published on 17 November 2026, with the final Budget scheduled for 16 February 2027.
In Sir John Griffin v HMRC [2026] TC10016, the First Tier Tribunal (FTT) found that the Addison Lee founder was domiciled in England, upholding HMRC's closure notices for an additional Income Tax liability of more than £20 million.
In Environmental Services Limited v HMRC [2026] TC10015, the First Tier Tribunal (FTT) dismissed claims for R&D relief by a waste management company. The company did not show any scientific or technological uncertainty to be resolved and it failed to provide sufficient evidence to support the expenditure claimed.
In Jessbir Kaur v HMRC [2026] TC10006, the First Tier Tribunal (FTT) found that Mrs Kaur was 'absolutely entitled' to a property legally owned by her son. As the beneficial owner, she was liable to Capital Gains Tax (CGT) on the disposal of the property.
Hello,
Much of this week’s tax news is driven by HMRC’s September 2026 Agent Update. Agents should note that the final activation window for Multi-Factor Authentication (MFA) begins on 28 September. Our guide shows how to prepare and what to expect. The update also details a change to how Winter Fuel Payments will be recovered that could affect some clients' tax codes from January 2027.
HMRC are developing additional functionality for the Online Services Account (OSA) and Agent Services Account (ASA) that may make some online tasks easier for agents, however it may not be fully available until summer 2027.
HMRC have published their Agent Update for September 2026. We have summarised the key content, including guidance on the final activation window for Multi-Factor Authentication (MFA) from 28 September, the next Making Tax Digital (MTD) for Income Tax deadline on 7 November and HMRC's comments on their approach to the automation of web services.
HMRC are writing to Construction Industry Scheme (CIS) contractors who may have applied the wrong tax deduction rate to subcontractor payments in 2025-26 and have introduced a new online form to report and correct errors.
