The appellant, Peter Marano, contested penalties imposed by HM Revenue and Customs (HMRC) for the late submission of his self-assessment tax return for the tax year 2012/2013. The case revolved around whether HMRC needed to prove that an "officer of the Board" was involved in issuing a notice requiring the submission of a tax return.

As first announced in the autumn budget 2024, HMRC will increase the interest rate charged on late payment of most taxes and duties from 7% to 8.5%, starting 6 April 2025. This change reflects a wider government initiati...

Over the past several months, HMRC has been writing to a number of companies — typically those with open enquiries into the deductibility of interest on acquisition or group financing arrangements — referencing the so-called “unallowable purpose rule” under sections 441–442 of the Corporation Tax Act 2009.

Alex is 46, UK-resident, busy, and financially organised (or so he thinks). One Saturday morning he opens a thick envelope from an insurer. The headline is bland:

In today’s digital age, more businesses and individuals are receiving communications claiming to be from HMRC.

Big news in the world of tax! The Supreme Court has just ruled in Fisher v HMRC, a case that could impact UK businesses with overseas interests. But while the decision is a win for taxpayers, it's not the time to get too...

He’s a successful founder: UK company, overseas investments, a trust, a carried interest structure, a couple of properties in Europe. He has a Big 4 firm on speed dial and a family office that keeps his spreadsheets immaculate.

A simple guide to HMRC’s “nudge letter” when you have assets in Italy and Spain “I thought it was a parking fine.”

When VAT isn't what it seems: reverse charge, registration traps, and why you might already be liable

I’m going to tell you a story that looks “obvious” in real life… and then becomes very non-obvious once you apply the statute. Let’s call them Marco and Giulia. Long-term renters in London. Offer accepted. Mortgage lined up. They’ve budgeted for fees and assume they qualify for SDLT First-Time Buyers’ Relief because: “We’ve never owned a home in the UK.”