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Businesses overpaid £11.9bn in corporation tax in 2022, says UHY Hacker Young after obtaining the data from HMRC in a freedom of information request.However, HMRC will not...
The all-party parliamentary loan charge and taxpayer fairness group (loan charge APPG) has written to the chancellor to express its concerns about the wave of discovery assessment...
Fresh thinking is required on making tax digital (MTD) for income tax self-assessment (ITSA) policy, says the ICAEW. The accountancy body has written to HMRC as part of its...
Energy-saving materials
HMRC has updated VAT Notice 708/6: Energy-saving materials and heating equipment to add guidance on the time-limited zero rate of VAT for installations of...
The government is considering granting HMRC new powers to recover unpaid tax directly from digital wallets. This is in light of comments received in response to its earlier...
The government is consulting on modifying the tax treatment of decentralised finance (DeFi) lending and staking. The intention of the consultation is to create a regime that better...
HMRC has paused its making tax digital for income tax self assessment (MTD for ITSA) pilot – with only 115 taxpayers currently active in the voluntary scheme, according to a...
HMRC is consulting on a new way to pilot and test legislative changes that recognises the value of taxpayer insight and the benefits of developing policy thoroughly and...
Revenue and Customs Brief 5/2023 confirms that, from 1 May 2023, medical services carried out by non-registered staff directly supervised by pharmacists are exempt from VAT. This...
The average length of prison sentences for UK tax fraud hit a new high of 5.3 years last year, up 66% from 3.2 years in 2018 as HMRC intensifies its crackdown on tax crime, says...
Deadline dates
Views are sought on a legislative change to allow HMRC to account for taxes already paid by an individual and/or their intermediary when calculating a PAYE liability due by a...
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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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