More sections of this document available when you sign-in to Lexis+ or register for a free trial.
This week's edition of Tax weekly highlights includes: (1) the second reading of Finance Bill 2025, (2) confirmation of the date of the second reading of the NICs (Secondary Class 1 Contributions) Bill, (3) the Upper Tribunal (UT) decision rejecting an application for permanent anonymity in HMRC v The Taxpayer, and (4) the publication of a HMRC Spotlight on Managed Service Companies.
To continue reading this news article, as well as thousands of others like it, sign in with UUÂãÁÄÖ±²¥ or register for a free trial
EXISTING USER? SIGN IN CONTINUE READING GET A QUOTE
To read the full news article, register for a free Lexis+ trial
**Trials are provided to all UUÂãÁÄÖ±²¥ content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these UUÂãÁÄÖ±²¥ services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
* denotes a required field
Tax—case trackerThis tax tracker tool displays the current status and most recent developments of key tax cases being heard by the Upper Tribunal (UT), the Court of Appeal (CoA), the Court of Session, and the Supreme Court. The tracker also includes some tax related references to and rulings by the
Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of
If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
0330 161 1234