into.tax — UK Tax Intelligence

Lead Stories

15h agoHMRCHMRC & Practice2,890

Agent authorisation process moves fully digital from April

Paper-based agent authorisation forms to be withdrawn as HMRC completes digital transformation of agent services.

HMRC GuidanceCompliance

5h agoBreakingHMRCVAT & Indirect3,890

VAT registration threshold stays at £90,000 for 2024/25

Despite calls from small business groups for an increase, the Chancellor confirmed the VAT threshold remains frozen at £90,000.

BudgetHMRC Guidance

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6h agoFSBFSB renews call for VAT threshold increase

8h agoParliament UKTreasury Committee examines VAT cliff edge effects

14h agoFTCapital Taxes3,450

IHT receipts hit record £7.5bn as property values rise

Inheritance tax receipts reach all-time high as frozen thresholds and rising asset values bring more estates into charge.

Budget

3h agoBreakingNAOHMRC & Practice5,230

HMRC customer service wait times hit 45 minutes average

National Audit Office reports average phone wait times have increased to 45 minutes, with 62% of calls going unanswered.

HMRC GuidanceCompliance

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4h agoICAEWProfessional bodies demand HMRC service improvement plan

6h agoATTATT calls for dedicated agent phone line restoration

13h agoAvalaraVAT & Indirect1,890

Digital services VAT: New EU rules from January 2025

Updated EU VAT rules for digital services require UK businesses selling to EU consumers to register in each member state.

InternationalCompliance

5h agoBreakingGOV.UKCapital Taxes4,780

CGT annual exempt amount halved again to £3,000

The second stage of the CGT annual exempt amount reduction takes effect from 6 April 2024, cutting the allowance from £6,000 to £3,000.

BudgetFinance Bill

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7h agoCIOTReporting requirements expand for smaller gains

9h agoSTEPSTEP warns of IHT liability increases from frozen nil-rate band

3h agoBreakingGOV.UKPersonal Tax4,521

Dividend allowance cut hits higher-rate taxpayers from April

The reduction in dividend allowance from £1,000 to £500 takes effect from 6 April 2024, significantly increasing tax bills for owner-managers and investors relying on dividend income.

BudgetFinance Bill

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4h agoHolyroodScottish higher rate threshold frozen as bands diverge

5h agoFT AdviserIFA guidance on dividend vs salary for 2024/25

8h agoThe TelegraphPersonal Tax2,340

High income child benefit charge threshold to rise to £60k

Budget confirms HICBC threshold increase from £50,000 to £60,000 from April 2024, removing 170,000 families from the charge.

BudgetConsultation

4h agoBreakingHM TreasuryBusiness Tax5,670

Full expensing made permanent: What businesses need to know

The permanent extension of 100% first-year capital allowances for plant and machinery investment represents the largest business tax cut in modern UK history.

BudgetFinance Bill

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5h agoICAEWICAEW publishes full expensing implementation guide

6h agoTax JournalInteraction between full expensing and R&D credits explained

10h agoDeloitteBusiness Tax1,780

Multinational top-up tax: First returns due December 2025

OECD Pillar Two implementation means qualifying groups must file first multinational top-up tax returns by end of 2025.

InternationalCompliance

4h agoBreakingOBREmployment Tax4,230

National Insurance thresholds frozen until 2028

The freeze on NIC thresholds will bring an estimated 2.5 million more workers into the NIC net by 2028, with fiscal drag adding £1,200 to average annual tax bills.

BudgetFinance Bill

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5h agoCIPPCIPP warns of payroll software updates for NIC changes

7h agoGOV.UKEmployer NIC impact calculator released by HMRC

12h agoAccounting WebEmployment Tax3,120

Off-payroll working: HMRC wins landmark IR35 appeal

Upper Tribunal rules in favour of HMRC in significant IR35 case affecting contractors in financial services sector.

Case LawCompliance

7h agoBreakingHM TreasuryPersonal Tax5,210

Spring Budget 2026: Key tax measures at a glance

The Chancellor has delivered the Spring Budget with significant changes to Capital Gains Tax rates, a new digital services levy, and reforms to the R&D tax credit scheme. CGT rates on business disposals will rise from 10% to 14% for Business Asset Disposal Relief claims. The annual investment allowance remains at £1m.

BudgetFinance BillCase Law

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8h agoTaxationCGT rate rise: Planning ahead of April implementation

9h agoSTEPR&D credit reform details published in Finance Bill notes

9h agoTax JournalEmployment Tax1,890

FTT rules employer NIC liability on hybrid working allowances

The First-tier Tribunal has ruled that flat-rate hybrid working allowances paid by employers constitute earnings for NIC purposes where they exceed the HMRC benchmark rate. The decision in Patel v HMRC is expected to affect thousands of employers who introduced such payments during and after the pandemic.

Case LawHMRC GuidanceCompliance

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10h agoPeople ManagementEmployer groups seek appeal of hybrid NIC ruling

12h agoGOV.UKHMRC updates guidance on homeworking expense claims

5h agoBreakingGOV.UKHMRC & Practice3,842

HMRC confirms MTD for Income Tax start date of April 2026

HM Revenue & Customs has officially confirmed that Making Tax Digital for Income Tax Self Assessment will commence from 6 April 2026 for taxpayers with qualifying income over £50,000. The announcement ends months of speculation about a further delay. Software vendors have been given until January 2026 to achieve recognition status.

MTDHMRC GuidanceCompliance

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6h agoAccounting WebSoftware providers race to meet MTD ITSA recognition deadline

8h agoICAEWICAEW urges members to prepare clients for MTD transition

10h agoCIOTMTD quarterly reporting: What agents need to know