Insights

News & insights

Airline Placement v HMRC: VAT and training for pilots

The Tribunal decisions in Airline Placement Limited v HMRC (2025) make it 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.

Luigi Lungarella

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

The moral of this particular story is to seek timely VAT advice.

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...

Autumn Budget 2025 and VAT: charities finally allowed to open their Christmas gifts

Imagine tossing away a perfectly good umbrella during a downpour, while someone nearby is...

Luigi Lungarella

Revised UK VAT grouping rules: could your group be owed a VAT repayment?

If your business is VAT grouped in the UK but has an EU establishment, you could be owed millions in repayments of overpaid VAT.