In Jonathan Paul Padbury v The Welsh Revenue Authority [2025] TC09470, the First Tier Tribunal (FTT) found that a taxpayer was not entitled to a refund of the higher rate of Land Transaction Tax (LTT). The impact of Coronavirus, which had delayed the sale of the taxpayer's previous primary residence, could not be considered.
In George Mantides v HMRC [2025] UKUT00124, the Upper Tribunal (UT) found that a hospital locum who operated through a Personal Service Company was subject to the IR35 rules. The hypothetical contract was one of employment.
Following the abolition of the Furnished Holiday Letting (FHL) regime on 6 April 2025, action may be needed by some joint FHL owners, who are married or in a civil partnership, to ensure that they continue to be taxed on the correct share of profits in the future.
Hello,
This week we cover a variety of topics including an increase in HMRC’s late payment interest rates and the launch of the Personal Tax Query Resolution Service for Agents. We also have more toolkits and guides to help navigate the 2025-26 tax year.
HMRC's Personal Tax Query Resolution Service for Agents is now live. It is intended to provide an escalation route for Self Assessment and PAYE queries for individuals that HMRC’s Agent Dedicated Line or Agent Webchat have not resolved.
In Bemal Patel v HMRC [2025] TC09467, the First Tier Tribunal (FTT) found that a property undergoing conversion work at the date of completion was residential for Stamp Duty Land Tax (SDLT) purposes.
From 6 April 2025, HMRC's interest rate charged on the late payment of tax will increase by 1.5%. This follows an announcement made at Autumn Budget 2024.
In Aubrey Weis v HMRC [2025] TC09463, the First Tier Tribunal (FTT) found that a UK-born Rabbi, who resided in the UK for the majority of his life, raised a family in the UK and developed a business in the UK, was UK-domiciled for tax purposes.
HMRC have released the March 2025 edition of the Employment-Related Securities (ERS) Bulletin. It contains some useful information and provides a reminder about this year's filing deadline. Here is our enhanced version.
Missed our SME Tax Web-updates in March? Here is a summary of the month.
