WHY DID THE CHICKEN GO TO THE VAT TRIBUNAL?
In WM Morrison Supermarkets v HMRC, the first tier tribunal (FTT) found that rotisserie chickens were a supply in the course of catering and therefore…
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WHAT IS E-INVOICING?
Over the coming years we will be hearing a lot more about e-invoicing because the government has confirmed that it will be mandated for VAT…
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MANDATORY PAYROLLING OF BENEFITS IN KIND FROM APRIL 2027
From April 2027 it will be mandatory for employers to include most benefits in kind (BiKs) provided to employees in their payroll. All BiKs will…
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EMPLOYEES’ WORKING FROM HOME EXPENSES
From 6 April 2026, employees will no longer be able to claim a tax deduction from their earnings in respect of expenses incurred while working…
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MAKING TAX DIGITAL FOR INCOME TAX – AN UPDATE
Making Tax Digital (MTD) for income tax will be mandated for a large group of self-assessment taxpayers from 6 April 2026, with even more individuals…
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HMRC WARNS HOME WORKERS ABOUT ROGUE TAX ADVISORS
HMRC has issued a warning to people working from home about tax refund scams. Some companies and online ads offer to submit work-from-home tax claims…
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ADVISORY FUEL RATES: ELECTRIC CAR CHARGING
In the previous edition of this newsletter, we showed HMRC’s Advisory Fuel Rates (AFRs) applicable from 1 September 2025. You may have noticed that there…
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PARTIAL WIN FOR TAXPAYER IN SDLT/ATED RELIEF CASE
In a recent Upper Tribunal (UT) case, Investment and Securities Trust Limited v HMRC, the UT found that a company was entitled to Annual Tax…
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VAT: WHEN IS A BISCUIT ‘CHOCOLATE COVERED?’
In a recent First Tier Tribunal (FTT) case, Ferrero Ltd v HMRC, the FTT found that Nutella Biscuits are zero-rated for VAT. VAT legislation provides…
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