The Upper Tribunal has ruled in favour of Unicorn Tankships Ltd that a balancing charge of £12.5m did not arise after the sale of a ship subject to the tonnage tax regime, rejecting HMRC’s argument

The relaunch of the agent dedicated line (ADL) earlier this week has been accompanied by a pledge by HMRC that calls are expected to be answered in 10 minutes 

The Scottish Court of Session has ruled in favour of two asylum seekers in their claim to gain child tax credits dating back six years

A Nationwide IT contractor has lost his second appeal against a £70,000 tax bill for work conducted at the bank and building society

Working families can use tax-free childcare to help pay for their childcare costs over the summer, with the government topping up charges by 20%, but accounts must be renewed every three months

HMRC has published details of its interpretation of the rules on the VAT liability of day care services provided by private bodies to vulnerable adults in England after the rejection of a Supreme Court appeal 

Seven HMRC officials and four from the Treasury have been named on the Queen’s Birthday Honours List 

HMRC is considering moving to a new north east office in the Newcastle area which will accommodate around 6,500 workers

The Association of Taxation Technicians (ATT) is urging HMRC to take tougher action to combat ‘rogue’ advisers who inappropriately seek to maximise research and development (R&D) claims

The keys to Building 1, Atlantic Square in Glasgow’s International Financial Services District have been handed over to HMRC as part of the government’s move towards regional hubs

The House of Lords has criticised the creeping extension of HMRC powers at a debate on the second reading of Finance Bill 2021, which is not receiving proper parliamentary scrutiny

Meg Wilson, tax writer at Croner-I, examines when HMRC can use discovery assessments, particularly in light of last month’s Supreme Court decision in R & C Commrs v Tooth [2021] BTC 15. It also highlights issues concerning discovery assessments that still require clarity