April 2023: Technical newsdesk
I am writing this introduction the day after the Chancellor delivered his Budget.
Technical
Technical
Changes to HMRC statistics publications
HMRC state that they are committed to producing high value and good quality statistical publications that meet the needs...
Tax and the Woodland and Peatland Codes: March 2023
It has a been a little over a year since our first article in January 2022 inviting feedback from members with clients i...
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Latest briefings
OECD continues its work in developing the two-pillar solution
In December 2022, the OECD published a number of consultation documents in relation to the two-pillar solution to reform...
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...
K codes: collection of old debts
LITRG has recently heard about individuals who have had their tax code changed in-year – to a K code – to collect a tax ...
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...