Specialist Tax News

Dilapidated property: when can SDLT be reclaimed?

Posted on

HMRC have issued a warning to taxpayers to be vigilant of tax agents offering to secure Stamp Duty Land Tax (SDLT) repayments on certain property purchases. The warning reminds property buyers to be aware of tax agents claiming that, for a fee, SDLT can be reclaimed on residential property purchases when they are in need […]

Specialist Tax News

Winter fuel payment clawback

Posted on

Individuals born before 22 September 1959 and living in England, Wales or Northern Ireland are likely to be entitled to a Winter Fuel Payment (WFP) of between £100 and £300 for this upcoming winter (2025-26). Payments will be made in November or December 2025. However, HMRC will claw back (or “recover”) the WFP if the […]

Specialist Tax News

VAT – retailers and third-party contractors

Posted on

We are aware that HMRC is challenging retailers that supply flooring, kitchens, and bathrooms where the retailer refers the customer to third party contractors for fitting services. Typically, HMRC will argue that a single supply of goods and fitting services is being made by the retailer. In many cases, the third-party fitters are not registered […]

Specialist Tax News

Diary of main tax events September / October 2025

Posted on

Date What’s Due 1 September Corporation Tax for year to 30/11/2024, unless quarterly instalments apply 19 September PAYE & NIC deductions, and CIS return and tax, for month to 05/09/2025 (due 22/09 if you pay electronically) 1 October Corporation Tax for year to 31/12/2024, unless quarterly instalments apply 5 October Deadline for notifying HMRC of […]