Claire Thackaberry
Finance Bill 2023-24 Briefings: Cash basis, evasion and avoidance, information to be contained in returns
Clause 16 and Schedule 10: Calculation of trade profits, etc.
Basis period reform rules for unincorporated businesses: impact on student finances
Basis period reform means that all unincorporated businesses must move to reporting their business profits on a tax year...
Interaction of basis period reform rules and student finance
Basis period reform will start from the 2024/25 tax year, with 2023/24 being a transitional tax year so that all unincor...
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Expanding the cash basis for the self-employed: CIOT, ATT and LITRG responses
The cash basis was introduced in 2013.
New business review of Making Tax Digital
Although it was widely thought that a delay to the launch of Making Tax Digital (MTD) from the planned start date of Apr...
Wales consults on a fairer council tax
The Welsh government are consulting on substantial reforms to council tax in Wales.
Basis period reform: correction of provisional figures
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of their acc...
Online sales tax
Although no decision has been made on whether an online sales tax will be introduced, should the proposal be taken forwa...
Student loans: the increasingly complex matter of repayment
From 1998 onwards, income-contingent student loans are usually collected by HMRC on behalf of the Student Loans Company ...
Income tax self-assessment registration for the self-employed and landlords: CIOT, LITRG and ATT responses
CIOT, LITRG and ATT have responded to HMRC’s recent call for evidence on Income tax self-assessment registration for the...