Specialist Tax News

Making Tax Digital: advice for digitally excluded taxpayers

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HMRC has published long-awaited guidance on how digitally excluded individuals should apply for an exemption from Making Tax Digital (MTD) for Income Tax. Gaining HMRC’s agreement that a person is digitally excluded is essential. WHAT DOES ‘DIGITALLY EXCLUDED’ MEAN? The MTD legislation defines digitally excluded individuals as those who are unable to use electronic communications […]

Specialist Tax News

VAT: when is a biscuit ‘chocolate covered’?

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In a recent First Tier Tribunal (FTT) case, Ferrero Ltd v HMRC, the FTT found that Nutella Biscuits are zero-rated for VAT. VAT legislation provides that biscuits are zero-rated unless they are wholly or partly covered in chocolate or a substance that is similar to chocolate. HMRC argued that the Nutella Biscuits should be standard-rated […]

Specialist Tax News

Partial win for taxpayer in SDLT/ATED relief case

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In a recent Upper Tribunal (UT) case, Investment and Securities Trust Limited v HMRC, the UT found that a company was entitled to Annual Tax on Enveloped Dwellings (ATED) relief as it held an option over a property exclusively for the purpose of developing and reselling that property, in the course of its property development trade. […]

Specialist Tax News

Diary of main tax events November / December 2025

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Date What’s Due 1 November Corporation Tax for year to 31/01/2025, unless quarterly instalments apply 19 November PAYE & NIC deductions, and CIS return and tax, for month to 05/11/2025 (due 22/11 if you pay electronically) 1 December Corporation Tax for year to 28/02/2025, unless quarterly instalments apply 19 December PAYE & NIC deductions, and […]