Artificial intelligence: transforming the world of indirect tax
The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative ...
Technical
Technical
VAT: the second-hand motor vehicle payment scheme
The new second-hand motor vehicle payment scheme (‘SHMVPS’) was due to be launched in October 2022.
Tax simplification
During his ‘Growth Plan’ statement on 23 September 2022, the then Chancellor of the Exchequer Kwasi Kwarteng announced t...
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The HMRC Standard for Agents update
The HMRC Standard for Agents (the Standard) sets out HMRC’s guidance on minimum standards expected of tax agents, and th...
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....
Calculating holiday entitlement for part-year and irregular hours workers
Although it has no statutory basis, until fairly recently, it has been widely accepted that using a formula of 12.07% to...
HMRC’s annual stakeholder conference
Over 200 stakeholders joined many senior HMRC personnel at their annual stakeholder conference held at the QE2 Centre in...
Net zero initiatives: carbon credits and VAT
Following on from our March 2023 article, ‘Tax and the Woodland and Peatland Codes’ (tinyurl.com/54rdynd5...
Getting help to people who do not speak English
Most of us are approached at some point in our careers as tax practitioners to help out a vulnerable friend or acquainta...
Response to the VAT treatment of fund management services consultation
Following stakeholder suggestions that the UK could enhance the position of the fund management industry by introducing ...