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Articles by John Endacott
More tax reliefs, more complexity
What is evident is that there is a big outlay on energy subsidies in the next year or so, which is largely taken from the fiscal headroom. The defence expenditure is more modest than the headline figures because of cuts to capital expenditure budgets. The numbers are pretty modest in the context of government interventions in the recent past. Key tax changes Many of the detailed tax changes will be very relevant to our clients, even though some do not take effect for several years.
Is a tourist tax coming? What could the visitor levy mean for hospitality businesses?
28 Oct 2026 Share on Facebook Share on LinkedIn Could the South West be getting a tourist tax? Proposals for an overnight visitor levy could give local leaders new powers to raise revenue from overnight stays. For hotels, accommodation providers and the wider hospitality sector, that raises important questions about cost and competitiveness. What local powers were announced in the Budget? The Budget set out plans to re-allocate more funding and investment decisions to local leaders in England.
Greater devolution is coming, but is it enough to reform local government finance?
28 Oct 2026 Share on Facebook Share on LinkedIn Andy Burnham’s government has promised greater devolution. Having written about local government tax policy for over 20 years and having studied it for more like 50 years I was pretty cynical that we wouldn’t get much real change. My suspicion based on pre-Budget leaks is that any changes would be limited to giving more central government money to local government leaders. That has happened but Burnham’s government does intend to go further.
Company distributions: two consultations, fundamental changes ahead
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Budget 2026: will family businesses get help to grow or just another tax squeeze?
05 Oct 2026 Share on Facebook Share on LinkedIn John Healey’s first Budget on 28 October is now being trailed as being focused on easing “the cost of living and the cost of business”. The language is interesting given that the Chancellor has promised fiscal discipline and stability but he desperately needs growth. He may try to combine higher taxes on family business owners with a genuine desire to reduce red tape but what he seems to want is positive headline announcements.
What tax changes might John Healey introduce in his Budget on 28 October?
28 Aug 2026 Autumn Budget 2026 predictions Share on Facebook Share on LinkedIn It is early days in the new Burnham administration and we don’t have a clear idea of what tax changes to expect in the Budget on 28 October. Andy Burnham has talked boldly but acted modestly on measures so far. John Healey is an unknown quantity as Chancellor but is talked about as a safe pair of hands. Parliament has been in recess for Andy Burnham’s premiership so far.
Updated Directions on employee expenses
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HMRC manual changes: 5 September 2025
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Lifecycle of a transaction: managing VAT risk
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Elphysic Ltd and others v HMRC
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W Tinkler v HMRC
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Submitting RIF notifications to HMRC
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No relief for reliefs: BPR and APR changes
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Soft Drinks Industry Levy credit repayments
Earlier this summer, the First-tier Tribunal – in Millennium Cash & Carry Ltd v HMRC [2025] UKFTT 865 (TC) – gave the first substantive decision concerning the Soft Drinks Industry Levy (SDIL), more commonly known as ‘the sugar tax’. At its most basic, the SDIL is a tax on the consumption of soft drinks containing sugar above a set threshold.
Scatola: 20 years to raise s 75A discovery assessments
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T Masters v HMRC
In T Masters v HMRC [2025] UKFTT 967 (TC) (11 August) the First-tier Tribunal (FTT) found that withdrawals from a self-invested personal pension (SIPP) made by a former UK resident were not taxable in the UK. The necessary connection with past employment remained despite transfer of funds from the original scheme. Obiter the FTT considered ‘subject to tax’ in a contracting state required the income to be actually taxed there.
CenTax recommends changes to protect family farms
A key question for advisers is whether there will be changes to the draft legislation on the reforms to agricultural property relief (APR) and business property relief (BPR). As clients need advice now, it is important to consider how the Government may still change what has been proposed, mostly likely in the forthcoming Autumn Budget. In this context, the Centre for the Analysis of Taxation (CenTax) recently published a report titled The Impact of Changes to Inheritance Tax on Farm Estates.
Government mulls reforms to property taxes
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IHT reforms could be better targeted, says CenTax
A new report by the Centre for the Analysis of Taxation (CenTax) concludes that planned reforms to IHT business and agricultural property reliefs would ‘significantly reduce the concentration of relief amongst the wealthiest estates while protecting family farms to a large extent’ finding that over 80% of additional tax from farm estates would likely come from estates worth over £5m with less than 1% of additional tax from impacted farm estates valued at less than £2m.
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
L-Day (21 July) saw the publication of a ‘Transformation Roadmap’ for the modernisation of HMRC and the UK’s tax administration, focusing heavily on proposed measures to close the tax gap and stamp out non-compliance.
HM Treasury reportedly considering IHT changes for lifetime gifts
Recent media reports suggest that the Treasury is considering introducing an annual or lifetime cap on gifts for IHT purposes potentially also looking at taper rates following PETs. Commenting on the rumoured proposals Hilesh Chavda Partner at Spencer West said: ‘Capping lifetime gifts could alter behaviour potentially reducing overall tax revenue as individuals might retain assets in their estates transferring them only upon death.
HM Treasury reportedly considering IHT changes for lifetime gifts
Recent media reports suggest that the Treasury is considering introducing an annual or lifetime cap on gifts for IHT purposes, potentially also looking at taper rates following PETs. Commenting on the rumoured proposals, Hilesh Chavda, partner at Spencer West LLP, said: ‘Capping lifetime gifts could alter behaviour, potentially reducing overall tax revenue as individuals might retain assets in their estates, transferring them only upon death.
Spring Statement 2025 - what do you need to know?
The context of the Spring Statement The background to the Spring Statement is that the Labour government said in their manifesto before last summer’s election that they only want to have one big fiscal event each year. They said that will be in the autumn each year. UK governments are required, though, to publish two financial forecasts a year – spring and autumn. That meant that there would always have to be a half-year results day ‘trading’ update.
Will there be any tax surprises in the 2025 Spring Statement?
Following the tax rises in the Autumn Budget last year, there is increasing trepidation in advance of the Spring Statement on 26 March. Whilst Labour committed in their manifesto to only one fiscal event a year, and Rachel Reeves spent late last year and early this year ruling out any tax rises, it now seems quite likely that there will be tax rises and/or spending cuts. Having checked, it seems that Labour committed to only one ‘major’ fiscal event a year.
Succession planning: the longer-term impact of the Budget on businesses
23 Jan 2025 Share on Facebook Share on LinkedIn This article was first published in Tax Journal. Speed read: A restriction of agricultural and business relief for inheritance tax was announced in the Budget on 30 October. This policy is similar to the pre-1992 regime. In the last 33 years, tax advisers generally have not had to have a detailed working knowledge of these provisions and so have become de-skilled. Further, other tax changes since 1992 have created pitfalls for the unwary.
Succession planning: the longer-term impact of the Budget on businesses
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Potential liabilities of new APR and BPR rules
25 Nov 2024 What are the potential liabilities of the new agricultural property relief (APR) and business property relief (BPR) rules? Share on Facebook Share on LinkedIn There has been some confusion on how the new agricultural property relief (APR) and business property relief (BPR) rules work. The mechanics of the new rules altered after the Chancellor announced changes to capital gains tax (CGT) and inheritance tax (IHT).
Budget burden falls on business owners - but will it deliver growth?
Homepage 30 Oct 2024 Share on Facebook Share on LinkedIn The long-expected Budget has now happened. In the end, it was pretty well all trailed in advance, much of it testing opinion and then discounting options. The most surprising thing is how harsh the impact of the employers’ national insurance (NIC) increase is on employers of lower-paid workers. That looks unwise and may cause an unnecessary rise in business failures.
Anthony Inglese
Anthony Inglese CB was head of legal in five government legal departments over a 38-year career, most recently as general counsel and solicitor to HMRC. He is an honorary professor of law at Brunel University.
FHL: Gove closes business rates loophole
The FHL tax changes announced on 14 January by Michael Gove MP only relate to the rules applicable in England. They follow a consultation document in November 2018 and an announcement in the March 2021 Budget. There are differences between the rating rules for holiday let properties in the different countries of the UK and these changes will broadly bring the criteria in England into line with Wales, while Scotland is making similar changes from April 2022.
High demand for UK tax accountants
6 October 2021 Hiring for tax accountants across firms in England and Wales (E&W) has reached record levels, with some large firms already posting year-on-year rises in recruitment just five months into 2021. According to new labour market data from Morgan McKinley and Vacancysoft, there were 293 professional vacancies for tax accountants in May 2021, which is 11.5% more than the previous monthly record in January 2019.
Other cases that caught our eye 1 October 2021
29 September 2021 State aid and Belgium excess profits schemeIn P Commission v Belgium and Magnetrol International (Case C- 337/19), the CJEU upheld an appeal by the EC against the EU General Court annulment of the Commission’s 2019 decision concerning selective... If you are not a subscriber, subscribe now to read this content.
HMRC manual changes: 1 October 2021
30 September 2021 This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors. Direct taxes Manual Page Comments Capital Gains Manual Updated CG72380 Provides... If you are not a subscriber, subscribe now to read this content.
Economic crime levy: technical consultation
The government is now holding a technical consultation on the draft legislation for the economic crime levy ahead of its inclusion in the Finance Bill 2021/22, to ensure the legislation operates as intended. The consultation will run until 15 October 2021. A policy paper has been published alongside the draft legislation. The government intends for the first set of levy payments to be made in 2022/23.
The war on holding companies and the return of withholding taxes
29 September 2021 Speed read The proposals to be introduced by BEPS 2.0 and ATAD 3 represent the latest challenge to the use of holding companies in corporate structures, with BEPS 2.0 potentially giving rise to the re-introduction of withholding taxes where they had historically been falling away, and ATAD 3 bringing in prescriptive substance requirements.
What the NIC rise and the new levy mean for business and tax policy
Inflationary pressures, increased tax rates on profit extraction and an overall tax burden taking us back to 1950. As the dust settles on the government’s decision to increase NICs from April next year – and its conversion into the health and social care levy from 2023 – it is helpful to reflect on the wider implications for business and the tax system.
Loan charge: more controversy
29 September 2021 With HMRC now adopting a tougher stance in reaching settlements with affected taxpayers, the controversy over the loan charge is set to continue. The loan charge has caused much controversy since its introduction in the 2016 Budget. Its intention was to ‘capture’ and tax all outstanding disguised renumeration loans which remained outstanding on 5 April 2019.
Penalties for enablers of tax avoidance
29 September 2021 HMRC has updated its guidance Identify tax avoidance enabler penalties and when to appeal with new information about assessments, inspection powers, modifications and restrictions on the power to publish information. The guidance has been updated for amendments made by FA 2021 s 123, including when those amendments take effect. The updates primarily relate to multi-user schemes.
Delay for MTD for income tax and basis period reform gives HMRC ‘fighting chance’ of achieving its objectives
The Treasury has announced a 12-month delay to the introduction of making tax digital (MTD) for income tax, which will now be brought in for the 2024/25 tax year. Basis period reform is also to be moved back by 12 months. The Income Tax (Digital Requirements) Regulations, SI 2021/1076, make provision under TMA 1970 Sch A1 (which is not yet in force) for digital reporting and record keeping in relation to making tax digital for income tax.
Flexible working regulations
The Department for Business, Energy & Industrial Strategy has launched a consultation to seek views from individuals and businesses on proposals to reform flexible working regulations. In April 2003, the UK government introduced the right for parents and certain other carers to request a flexible working arrangement, which covered work location, working hours and working pattern. In 2014 this right was extended to all employees with 26 weeks’ continuous service.
H Hewitt v HMRC
29 September 2021 Late appeal: principle of effectiveness In H Hewitt v HMRC [2021] UKUT 231 (TCC) (17 September 2021), the Upper Tribunal (UT) held that the taxpayer was not entitled to bring a late appeal against a decision by HMRC that was in breach of his EU law rights. The opportunity the taxpayer had to request a statutory review of the HMRC decision or appeal it to the FTT within 30 days meant that he had an effective remedy for the breach.
The VAT review for October 2021
29 September 2021 Speed read This month’s VAT review covers the recent decision of the Upper Tribunal in KSM Henryk Zeman on the ‘vexed question’ of whether the FTT is able to entertain arguments based on legitimate expectation in VAT appeals. The Upper Tribunal has also considered the VAT liability of supplies made by the Claims Advisory Group to persons mis-sold PPI insurance and held that those supplies do not fall within the exemption for insurance related supplies.
Knights and others v Townsend Harrison Ltd
29 September 2021 Accountants did not have duty of care to clients for failed tax schemes In Knights and others v Townsend Harrison Ltd [2021] EWHC 2563 (QB) (24 September 2021), the High Court dismissed a claim for damages made by the clients of an accountancy firm in respect of failed tax schemes to which the firm had introduced them.... If you are not a subscriber, subscribe now to read this content.
The tax gap for 2019/20
29 September 2021 The 2019/20 tax gap is higher than the previous two years, reversing an otherwise steady decline since 2013/14. HMRC’s latest report on the tax gap (i.e. the difference between the total amount of tax that should, in theory, be paid and the total amount of tax actually paid in the financial year) was published on 16 September 2021.
Vermilion Holdings Ltd v HMRC
29 September 2021 Employment-related securities: ‘made available’ In Vermilion Holdings Ltd v HMRC [2021] CSIH 45 (20 August 2021), the Inner House of the Court of Session, acting by majority, has reinstated the First-tier Tribunal decision that the grant of a replacement option by a company to its director did not... If you are not a subscriber, subscribe now to read this content.
Ingenious Film Partners in the Court of Appeal: lights, camera, action!
29 September 2021 Speed read The Court of Appeal has issued its decision in the Ingenious Film Partners case, giving a somewhat pyrrhic victory to the taxpayers. After their loss in the Upper Tribunal, the taxpayers were only granted leave to appeal on limited grounds, such that although they have been successful in the Court of Appeal, only a small proportion of the losses originally claimed have been allowed.
Government issues furnished holiday lets and business rates consultation
The owners of some furnished holiday let properties pay no council tax or business rates, as their property qualifies for small business rates relief providing 100% exemption. In response to this perceived loophole, the Ministry of Housing, Communities & Local Government has issued a consultation document regarding short-term letting of holiday accommodation in England, and specifically the interaction with small business rates relief (SBRR).
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