Since 1927 the leading authority on tax law, practice and administration
.png)
.png)
In response to the recent Public Accounts Committee (PAC) inquiry into making tax digital (MTD), the Chartered Institute of Taxation (CIOT) agrees that in principle digitalisation...
Visits to HMRC’s Current list of named tax avoidance schemes, promoters, enablers and suppliersis low, according to a freedom of information request by accountancy firm...
The House of Lords have voted in favour of amending the proposed failure to prevent fraud offence to widen the scope of the Economic Crime and Corporate Transparency Bill. The...
The Chartered Institute of Taxation has expressed concerns that HMRC’s efforts to crack down on bogus research and development (R&D) tax relief claims is resulting in...
Finance Bill progressFinance (No.2) Bill 2023 completed its remaining stages in the House of Lords on 4 July and is on course for royal assent before 20...
1 August 2023Payment of corporation tax liabilities for periods ended 31 October 2022 if not liable to pay by instalments.
Outstanding 2021-22 self-assessment tax returns now...
From 2018 to 2022, HMRC issued 420,000 penalties for late filed self-assessment tax returns to individuals with incomes too low to owe any tax, according to a report from Tax...
More than half of accountants’ clients are concerned that increased complexity surrounding research and development (R&D) tax relief will affect their cashflow, according...
HMRC’s duty reimbursement scheme allows traders moving goods into Northern Ireland to reclaim EU duty if they can demonstrate that the goods were sold or used in Northern...
HMRC is seeking views on potential simplifications to customs declarations and the way that businesses use technology to facilitate the completion of customs declarations and other...
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%.From 3 July 2023, the rate for late...
The lack of detail and transparency displayed by the leadership of HMRC in its response to the Treasury Committee’s questions on the summer closure of the self-assessment...
Show
12
READERS'
FORUM 
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?
New queries
NEWS 
CASES
Copyright © 2025 LexisNexis
