Hotel La Tour: a key decision on fundraising-related input VAT
For property and hospitality businesses, the Supreme Court decision in Hotel La Tour raises understanding of fundraising-related input VAT.
The Moment – December 2025
The Moment brings you our latest insights and updates to help you make the most of them. December 2025 Issue.
Airline Placement v HMRC: VAT and training for pilots
The First Tier Tribunal’s judgement in Airline Placement Limited v HMRC [2025] UKFTT 894 (TC) comprised several decisions which make the case interesting from a procedural VAT point of view.
Autumn Budget 2025: changes for businesses and investors
Several changes in Autumn Budget 2025 will have major implications for business owners.
Focusing on employee experiences in 2026
This webinar explored diversity, equity and inclusion (DEI) reflections, predictions and priorities for the year ahead.
New Year, New Accounting: your practical roadmap for new FRS 102
FRS 102 has changed companies' reporting requirements from 2026. Read our recommended six-step roadmap for updating your systems and processes.
HMRC to review long-standing Partial Exemption Special Methods: what businesses need to know
In November 2025, HMRC revealed that VAT partial exemption special methods (PESMs) that are ten years or older will be subject to review.
Express Brands misses the boat on VAT claim, court rules
In the recent case of Express Brands, the appellant (EB) paid UK VAT incorrectly...
CASS 15: Preparing for the new financial services rules – watch our video
Summarising the new CASS 15 rules taking effect from May 2026, and how payments firms and e-money firms should get ready.
Client account interest: VAT risk to law firms
HMRC may target law firms who are not considering the interest they may earn on client accounts when calculating their recoverable input VAT.
Taxation Readers’ Forum: Inheritance tax, pension withdrawal and gift
Inheritance tax implications of a husband's pension withdrawal and gift to his wife, followed by a gift from his wife to their adult daughter.
Enterprise incentives: changes in Autumn Budget 2025 – watch our video
Autumn Budget 2025 included a package of tax changes aimed at supporting investors and...