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HMRC’s acknowledgement that its handling of some research and development (R&D) tax relief claims has not met its own standards and commitments under its charter, has...
In 2022-23 HMRC collected more than £70m in extra tax from multinational businesses making voluntary disclosures through the profit diversion compliance facility, according...
The online form for submitting requests for details about overlap relief will be available from 11 September, HMRC has announced.The planned date for the new form was 29 August,...
1 October 2023Pay corporation tax liabilities for periods ended 31 December 2022 for small and medium-sized companies not liable to pay in instalments.5 October 2023HMRC must be...
In Neil Warren’s article ‘Extra time needed’ (Taxation, 20 April 2023), the department confirmed its intention to restore a turnaround time of 40 working days...
HMRC has issued one-to-many letters to a number of small business and mid-sized business taxpayers in the nursing and care home sectors.The letter says: ‘It’s not...
Ten key facts related to taxes and the public finances that will underlie the fiscal policy challenges and choices faced by citizens and governments in coming years are highlighted...
HMRC has confirmed that it will not appeal the Upper Tribunal’s decision in favour of the taxpayers in Laing O'Rourke Services Ltd v CRC; Willmott Dixon Holdings Ltd v CRC...
Sole traders and self-employed taxpayers are entitled to claim tax relief on low emission zone charges, including London’s ultra low emission zone (ULEZ) fee, as long as they...
Some 70% of digital transformations fail, according to research from Deloitte. However, this need not be the case, says PKF Smith Cooper Systems, if the following steps are taken...
HMRC has reminded employers and advisers about the process for correcting payroll errors in an earlier tax year.If the wrong pay or deductions were reported for the 2020-21 tax...
HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 September 2023, until further notice.For one month from the date of change, employers...
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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