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.
HMRC have released a new tool to check if a project includes activities that qualify as Research and Development (R&D) for tax purposes. The launch of the new tool comes in the same week that HMRC published R&D statistics for the 2023-24 tax year.
In Tajinder Pawar v HMRC [2025] UKUT 309 (TCC), the Upper Tribunal (UT) found that the First Tier Tribunal (FTT) had made an error of law when applying the Martland test. When considering a late appeal and following the approach in Medpro, the need to comply with time limits should not have been considered in the third stage of Martland.
When are the Scottish and Welsh Budgets likely to be held? An update on devolved taxes.
HMRC have launched a new service allowing employees liable for the High-Income Child Benefit Charge (HICBC) to pay the charge through PAYE, thereby removing the requirement to report via a Self Assessment return.
Hello,
There are several important items for agents this week with the release of the September Agent Update. We also have an interesting First Tier Tribunal decision concerning the VAT treatment of the supply of locum medical practitioners, a summary of the CIOT Autumn Tax Conference from CIOT President, Nichola Ross Martin, and updates on the Welsh ‘Tourism Tax’ and Scottish Winter Heating Payments.
HMRC have issued a briefing, 'Direct Recovery of Debts'. It confirms that HMRC have resumed their programme allowing the direct recovery of money from debtors’ bank accounts. The reactivation of the scheme was signalled in the government's Spring Statement.
The Chartered Institute of Taxation's (CIOT) Autumn residential tax conference in Cambridge last weekend was sold out. CIOT President, Nichola Ross Martin, picks her highlights of the event and reflects on the tax planning conundrums captivating the attention of tax advisers in 2025.
In The Isle of Wight NHS Trust v HMRC [2025] TC09640, the First Tier Tribunal ruled in favour of the Trust, finding that the supply of locums is an exempt service for VAT purposes.
HMRC have published their Agent Update for September 2025. We have summarised the key content with links to our detailed guidance on the topics covered, including an increase in phishing scams, changes to PAYE responsibilities involving umbrella companies, and the correct reporting of National Insurance Contributions (NICs) for internationally mobile employees.
