United Kingdom on Corporate Tax

In Scottishpower (SCPL) Limited and Others v Revenue and Customs Commissioners [2025] EWCA Civ 3...

Companies can now use a new online service introduced by HMRC on 31 December 2024 to disclose errors that have mistakenly been made when claiming R&D tax relief. This service is intended for unintentional errors and is not applicable to deliberate or fraudulent claims. Here's a summary of how this service works:

To provide a solid, workable solution to the UK non domiciled persons, following the surprising move of the UK tax authorities to tax them on their worldwide income.