David Whiscombe

1 month ago | taxjournal.com | Veronica McMahon |Andrew Marr |David Whiscombe

HMRC conducted 648 dawn raids last year up from 623 raids in the previous year in their continuing campaign against tax evasion according to figures obtained by Pinsent Masons. Pinsents note that HMRC have conducted property raids to pursue alleged fraud within R&D tax credits: Green Jellyfish a tax consultancy firm accused of facilitating false R&D tax relief claims (and which has now ceased trading) was raided in September 2024.

1 month ago | taxjournal.com | Veronica McMahon |Andrew Marr |David Whiscombe

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1 month ago | taxjournal.com | Veronica McMahon |Andrew Marr |David Whiscombe

In NHS Ayrshire & Arran Health Board v HMRC [2025] UKFTT 502 (TC) (1 May) the FTT found that the construction of a secure mental health unit for children did not qualify for zero-rating as it was classified as part of a ‘hospital or similar institution’.

1 month ago | taxjournal.com | David Gordon |Veronica McMahon |Andrew Marr |David Whiscombe

Each year the 100 Group which represents many of the UK’s largest companies releases a snapshot of its members’ tax and wider contribution. The 2024 Total Tax Contribution (TTC) report published by PwC offers a striking reminder of just how much large businesses contribute to public finances and the wider economy. In 2023/24 the 100 Group’s total tax contribution reached £93.3bn equivalent to 9.9% of total UK government receipts.

1 month ago | taxjournal.com | Veronica McMahon |Andrew Marr |David Whiscombe

The Value Added Tax (Amendment) Regulations SI 2025/578 address an administrative inflexibility by providing HMRC with the power to extend by direction the length of the period a person has available to make their final return when becoming de-registered from VAT. There is said to be no change to the current policy as it is current practice to extend the deadline a business has to submit its final return for a reasonable period under an administrative concession.