In FieldworkHub Ltd v HMRC [2025] TC09634, the First Tier Tribunal (FTT) found that the employer was not legally obliged to include 'previous pay' in their payroll calculations in the absence of a P45.
SME Tax News
Hello,
It has been a busy couple of weeks in the world of tax. HMRC have made their first Corporate Criminal Offences charging decision, and a voluntary COVID support repayment scheme has been launched, which gives individuals and businesses a chance to repay overclaimed COVID scheme money before tougher sanctions are introduced. We also bring news of a retired cricketer getting caught out on the taxation of sponsorship income.
HMRC have secured its first charging decision under the Corporate Criminal Offences (CCO) legislation, while the number of live cases being investigated for the failure to prevent the facilitation of tax evasion has remained static for the third time.
In a bid to recoup lost revenue from COVID fraud, HM Treasury have launched a 'voluntary repayment scheme' allowing individuals and businesses who overclaimed COVID-19 support to pay the money back, with no questions asked.
From 22 September 2025, Revenue Scotland will implement changes to the Additional Dwelling Supplement (ADS) repayment request process, requiring documents to be uploaded at the time of making a claim.
The Government has published an interim report, 'Transforming Business Rates', summarising how it plans to improve the operation of the business rates system in England.
In Paul Collingwood v HMRC [2025] TC09624, the First Tier Tribunal (FTT) found that cricket sponsorship income, which had been assigned to a former England cricketer's company, should have been assessed as profits from self-employment.
HM Treasury is inviting representations from stakeholders ahead of the 2025 Autumn Budget on 26 November 2025. The portal for representations closes on 15 October 2025.
Hello,
The Autumn Budget is approaching! This week, the Chancellor Rachel Reeves announced the date of the 2025 Autumn Budget and outlined her priorities for it. The possible content of the Budget on 26 November is causing much speculation, and, of course, you will find comprehensive coverage of Budget announcements on rossmartin.co.uk when the time comes.
In Archer (UK) Limited v Revenue Scotland [2025] FTSTC 10, the First Tier Tribunal (FTT) for Scotland found that a Minute of Variation to extend a lease originally granted under the Stamp Duty Land Tax (SDLT) regime was not a deemed new lease for Land and Buildings Transaction Tax (LBTT) purposes. No LBTT was due.
