Accounting periods straddling 1 April 2023
Ordinarily, when a company’s accounting period straddles a change of corporation tax rates on 1 April, Corporation Tax A...
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R&D: update and recent developments
April 2023 compliance measures A number of changes to R&D reliefs are due with effect from April 2023....
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...
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Making Tax Digital for Income Tax Self-Assessment: key points to note
HMRC gave sole traders and landlords an early Christmas present in December 2022.
CIOT Spring Budget 2023 Representations
Company purchase of own shares: multiple completion contracts In early 2022, HMRC clarified their position on the purch...
ATT Spring Budget 2023 Representations
Extending relief for self-employed training costs The ATT considers that, as far as possible, employed and self-employe...
A tourist tax and business rates reform new Welsh tax proposal
© Getty images/iStockphoto A visitor levy for Wales The Welsh Programme for Government 2021-2026 includes the commitme...
Mid-Sized Business Update
HMRC’s Mid-Sized Business (MSB) Customer Support Team HMRC’s MSB Customer Support Team can offer support to businesses ...
House of Lords inquiry on research and development draft Finance Bill measures
Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the ...
Joining up business rates data and HMRC tax data
HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) with centrall...