In Abbotsford Property Group Limited & Anor v Revenue Scotland [2025] FTSTC 9, the First Tier Tribunal (FTT) for Scotland upheld assessments and penalty notices for Land and Buildings Transaction Tax (LBTT) due to the carelessness of the tax adviser, both in providing inaccurate advice and failing to disclose in a timely way.
In HMRC v Marc Gunnarsson [2025] UKUT 247 (TCC), the Upper Tribunal (UT) found that Self-Employment Income Support Scheme (SEISS) claims by a director of a limited company were incorrect. He was required to repay the amounts claimed.
In Mark Campbell v HMRC [2025] TC09585, the First Tier Tribunal (FTT) accepted a taxpayer's claim to Private Residence Relief (PRR) on the disposal of multiple properties under the job-related accommodation rules, whilst living in his parents' home.
Hello,
This week saw ‘Legislation Day’. It is one of the significant dates in the tax calendar with the Government publishing draft clauses for the 2025-26 Finance Bill along with various supporting documents, including consultation outcomes.
'Legislation Day' (L-Day) was on Monday, 21 July 2025. The Government published draft clauses for Finance Bill 2025-26, along with accompanying explanatory notes, tax information, impact notes, responses to consultations and other supporting documents. This is our freeview summary of the announcements and publications.
SUBSCRIBERS: see Legislation Day 2025 (subscribers) for your detailed version of this summary.
HMRC have published their Transformation Roadmap for the future tax and customs system. The aim is to create a modern tax system that supports public finances while reducing the administrative burden on taxpayers.
HMRC have published the outcome of the consultation, 'Better use of new and improved third-party data'. The reform of HMRC’s bulk-data gathering powers will lead to closer scrutiny of smaller businesses that account for around 60% of the nation's overall tax gap.
HMRC have published the outcome of the consultation, 'Closing in on promoters of marketed tax avoidance — summary of responses'. The primary conclusion was that there is a case for introducing a criminal offence for non-compliance with DOTAS obligations.
HM Treasury has published 'Consultation on Land Remediation Relief', which seeks to review the effectiveness of Land Remediation Relief (LRR), determine whether it is still meeting its objective of boosting development of brownfield land, and obtain a greater understanding of how robust LRR is against abuse.
HMRC have published 'Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance — Summary of responses', which found most respondents agreed that HMRC’s powers to tackle non-compliance could be more effective and supported enhancing existing powers.
