I was going to use this week’s column to make some remarks about President Trump’s tariff reforms perhaps referencing the 19th century debate in this country about the repeal of the corn laws. Given however that things seem to be changing on a daily basis anything I write would be in danger of being seriously out of date by the time this edition is published. So that column will have to be postponed.
What won’t be postponed is the introduction of making tax digital (MTD) for income tax (IT): we are now in the final year of the system that has been with us since the start of self-assessment in 1995-96. Given the many delays that have occurred since the announcement of the ‘death of the tax return’ over ten years ago many people have been understandably sceptical about commencement dates which HMRC has previously announced....
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