August 2024 tax update: HMRC interest rates fall, mis-sold hedging compensation, letters to high earners, an IR35 loss for a rugby commentator and umbrella company subsistence.
July 2024 tax update: the non-dom regime to be replaced, the end of furnished holiday lettings, the reduced IHT rate, automated penalty notices and Self Assessment changes.
June 2024 tax update: the parties' general election tax pledges, HMRC letters on business asset disposal relief, pension fixed protection and IR35 rulings for broadcasters.
The Court of Appeal has ruled that car parking at NHS hospital sites is a VAT exempt supply. We explain the decision and what it may mean for similar claims.
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