Q&As

Q&As

These Q&As seek to briefly address common questions faced when dealing with tax matters.

The Q&As supplement and link to other more detailed content, but are intentionally short. It is anticipated that a brief Q&A will be most helpful when a quick overview of an issue and its likely impact is required. This might arise, for example, for lawyers needing to provide advice, provide business development or training at short notice. The Q&A content is date stamped. This date is the publish date and states the law at

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Latest Tax News

Autumn Budget 2024—Tackling tax non-compliance in the umbrella company market

Tax analysis: At the Autumn Budget 2024 on 30 October 2024, it was announced there would be changes regarding who is responsible for pay as you earn/National Insurance contributions (PAYE/NIC) when workers are paid through an umbrella company. Robert Woodward, tax associate director and John Chaplin, partner at BDO analyse the changes.

Tax weekly highlights—21 November 2024

This week's edition of Tax weekly highlights includes: (1) the Supreme Court decision in Refinitiv concerning the interaction between the diverted profits tax and an advance pricing agreement, and (2) the Supreme Court decision in Cobalt Data Centre on the scope of the enterprise zone allowance.

UT finds FTT made errors when setting aside HMRC best judgment assessment (HMRC v Sintra Global)

Tax analysis: In Sintra Global, the Upper Tribunal (UT) set aside the decision of the First-tier Tax Tribunal (FTT) insofar as it related to a notice HMRC had issued to an individual making him liable for the payment of a civil evasion penalty charged against a company he was a director of. The UT found that the FTT had failed to follow the guidance provided by the Court of Appeal in Pegasus Birds in relation to the assessment the penalty was based on.

Supreme Court rules on the scope and limitations of the enterprise zone tax incentive (R (oao Cobalt Data Centre) v HMRC)

The Supreme Court unanimously dismissed the taxpayers’ argument that the relevant expenditure fell within section 298(1) of the Capital Allowances Act 2001 (CAA 2001) and concluded that, based on the proper interpretation of that provision, the expenditure was not incurred under a contract executed prior to the conclusion of the initial ten-year period, as required. Adam Craggs, partner at RPC, discusses the implications that the judgment has on taxpayers going forward.