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More than a third (38%) of technology businesses submitted a research and development (R&D) claim which was initially approved, but was later challenged and rejected by HMRC,...
More than a quarter of small and medium-sized businesses in the UK are considering a reduction in staff numbers as a result of the autumn Budget’s changes to employer...
Several private schools that trade as charities have been unsuccessfully trying to submit their VAT registration form online to HMRC ahead of 1 January 2025 when private school...
Most taxpayers affected by the 2017 deemed domicile reforms remained in the UK, and paid more tax on average since becoming deemed domiciled, according to a recent report from...
Penalties
Finance Act 2021 (Schedule 26 Second Penalty Assessments) (Appointed Day: Regulation Making Power) Regulations SI 2024/1132 appoint 12 November 2024 as the day on which...
New guidance sets out how businesses should submit their VAT returns if they are exempt from using compatible software for making tax digital (MTD) for VAT.
If a business applied...
An avoidance scheme which uses limited liability partnerships to disguise employment income is the subject of HMRC Spotlight 66.
HMRC says it has become aware of a scheme called...
Total VAT receipts in the financial year 2023-24 increased by 6% to almost £169bn compared to just under £160bn in 2022-23, according to HMRC’s statistics.
The...
The EU economic and financial affairs council (ECOFIN) has reached agreement on the EU’s VAT in the digital age (ViDA) initiative. The agreement covers three acts – a...
The Independent Schools Council (ISC) is to launch legal action against the government’s decision to levy VAT on independent school fees.
The ISC, an umbrella body for seven...
From 6 April 2025, tax agents who submit income tax or PAYE repayment claims on behalf of others and who are nominated to receive the repayment will need to use an advanced...
Finance BillThe Finance Bill 2024-25 and accompanying explanatory notes have been published. The bill has 86 clauses and 13 schedules. It was given its first reading in the House...
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