Tax Talk

Queenscourt Ltd -Single or Multiple Supply- Right answer/wrong reasons?

Date posted: 1st Jun 2026

The Upper Tribunal’s decision in Queenscourt v HMRC [2026] UKUT 195, a case about the VAT liability of a cold dip pot supplied as part of a meal…

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Rental income – when to notify HMRC

Date posted: 1st Jun 2026

If you receive rental income, it is important to check whether HMRC has been notified. In some cases, landlords need to tell HMRC even where no tax is…

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HMRC mileage rates increase for 2026/27

Date posted: 1st Jun 2026

The Government has confirmed an increase to HMRC’s approved mileage rates, set to be backdated to 6 April 2026. For many businesses and employees, this is a welcome…

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Close company director-shareholders – additional complexities for your 2025/26 tax return

Date posted: 1st Jun 2026

For the 2025/26 tax year, HMRC is placing increased focus on dividend income and shareholdings reporting for those that hold shares in close companies. With plans afoot for…

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Selling your home with land – what’s size got to do with it?

Date posted: 1st Jun 2026

Principal Private Residence (PPR) relief can eliminate Capital Gains Tax (CGT) when you sell your home — but problems often arise when the garden and grounds exceed half…

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Paying “tax” voluntarily – why do that?

Date posted: 1st Jun 2026

Voluntary Class 3 National Insurance contributions can help fill gaps in your National Insurance record and improve your entitlement to the State Pension. For some people, paying a…

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HMRC nudging businesses in respect of VAT

Date posted: 5th May 2026

HMRC has recently increased its use of so-called “one-to-many” nudge letters to businesses it believes may have failed to register for VAT. These letters are not formal enquiries,…

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Taxation of Dividends in 2026/27: Rates, Allowance and Planning Impact

Date posted: 5th May 2026

The taxation of dividends changes from 6 April 2026, following measures announced in the 2025 Autumn Budget. The ordinary and upper dividend tax rates increase by 2 percentage…

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Company car benefits in kind – changes are coming!

Date posted: 5th May 2026

Understanding Benefit in Kind (BIK) rates for electric cars and hybrid vehicles is essential for UK employers and employees planning tax-efficient company car arrangements. The government has confirmed…

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Employment Related Securities (ERS) Reporting – Don’t Miss the 6 July 2026 Deadline

Date posted: 5th May 2026

With the Employment Related Securities Reporting Deadline 6 July 2026 fast approaching, employers should review their 2025/26 share schemes and any employment-related share transactions to ensure full compliance….

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