Making Tax Digital for Income Tax: private beta testing
HMRC has embarked on the next step for Making Tax Digital (MTD) for Income Tax by opening up the private beta to agents ...
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The payrolling of benefits: new employer obligations
A lot has changed since P11D forms were introduced in the early 1960s.
Furnished holiday lettings: tax advantages eliminated
UPDATE: Those following the Finance (No 2) Bill 2024 will have seen that the measures to achieve the government's policy...
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Compensation and termination fees: VAT treatment of payments
If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of s...
Key Budget decisions: what they will mean in practice.
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
COP 9 investigations: suspected tax fraud
The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud...
Sole traders and SMEs: better business structures
According to government statistics, there are 4.8 million companies on the Companies House register that have a...
Disclosure to third parties: when should you share?
Tax practitioners should be aware of risk issues that can arise in their professional practices, and they should avoid t...
Thresholds in the tax system: the challenges for future tax policy
Thresholds are an integral part of the tax system.
Subcontracting expenditure: merged R&D rules
The introduction of the new merged R&D tax relief scheme will attempt to finally clarify the rules surrounding subco...