23 September 2025
HMRC Covid scheme amnesty: action by 31 December 2025
The COVID pandemic was a difficult time for businesses, and many legitimately relied on financial support provided through government schemes to help them to survive and retain employees. However, it is estimated by HMRC that circa £10billion was also lost as a result of incorrect applications and outright fraud.
15 September 2025
Supreme Court clarifies VAT group rules in Prudential v HMRC
On 11 September 2025, the Supreme Court handed down its judgment in The Prudential Assurance Company Ltd v Commissioners for His Majesty’s Revenue and Customs, a case that delves into the interaction between VAT group rules and the timing of taxable supplies. The decision has significant implications for businesses operating within VAT groups, particularly in relation to deferred consideration and success fees.
24 June 2025
Counting the cost of the UK tax system
Waqar Shah, a Partner at Kingsley Napley, takes a closer look at the recent report by the Committee of Public Accounts on the cost of the tax system.
28 March 2025
Q&A: Sports Direct’s founder wins data dispute in the High Court
In Ashley v HMRC [2025] EWHC 134 (KB), Mike Ashley brought a claim against HMRC arising from an alleged breach of his data protection rights following the making of a tax closure notice. His claim succeeded, but how did he get there?
27 March 2025
Summary of Spring Statement
On 26 March 2025, in the Spring Statement, the Chancellor of the Exchequer set out her continued plans to raise money without raising taxes. The aim is to raise over £1billion in additional tax revenue by 2029-30.