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Making Tax Digital for Income Tax: looking forwards
The start date of Making Tax Digital for Income Tax (MTD ITSA) was officially deferred from 6 April 2024 to 6 April 2026...
Registered pension scheme reforms: abolition of the lifetime allowance
The tax landscape for UK registered pension schemes has been evolving rapidly since the Spring Budget on 15 March 2023, ...
Basis period reform: moving to a 31 March year-end
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 edition of...
Basis period reform: transitional rules apply from 6 April 2023
Image:© Getty images/iStockphoto The government announced in the Autumn Budget 2021 that basis periods for income tax p...
Further extensions to support schemes
As widely expected, the chancellor announced in his Budget speech on 3 March 2021 that both the Coronavirus Job Retentio...