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The lack of clarity over tax rules for environmental land management schemes is harming the UK’s ambition to reach net zero by 2050, according to the Association of Taxation...
Social Security contributionsThe Social Security (Contributions) (Amendment No 6) Regulations SI 2023/823, which exclude compensation payments made under the public service...
Concerns remain around the proposed introduction of digital record keeping and reporting requirements for many income taxpayers, according to a Chartered Institute of Taxation and...
Venture capital is a risky but crucial form of investment for innovative companies with high growth potential. The venture capital tax reliefs are globally competitive and a key...
HMRC is increasing interest rates for late payments for most taxes, after the Bank of England’s decision to increase the base rate to 5.25%.From 14 August 2023, the rate for...
The tax debt balance at the end of June 2023 was £44.5bn, according to HMRC’s quarterly performance report for the first quarter of 2023-24. This is a reduction from...
HMRC has added a new section ‘When you can object to late payment interest’ to its guidance on the late-payment interest regime that came into force on 1 January...
HMRC has published new guidance on how employees can claim a tax refund for negative earnings. This typically arises as a result of a contractual clawback...
HMRC’s annual report for 2022-23 shows that investigations into tax evasion and tax avoidance have yielded a total of £34bn in extra tax revenue, up from £30.8bn...
The CIOT is concerned that the ‘sandbox’ piloting approach in the consultation document The Tax Administration Framework Review: Creating innovative change through new...
The Treasury Committee has called for ‘a comprehensive and systematic review’ into the cost of over a thousand tax reliefs. The new report concludes that the tax system...
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...
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
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