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The digital services tax was designed as an interim tax before the reforms to international tax rules to ensure that multinational enterprises pay a fair share of tax wherever they...
The single customer account is expected to be in place by June 2025, the government has confirmed in its March 2023 Treasury minutes. The document also reveals that the Treasury...
The Chartered Institute of Taxation’s Low Incomes Tax Reform Group (LITRG) has published a new report to help HMRC improve the way it provides guidance to taxpayers. The...
The amount invested in venture capital trusts (VCTs) in 2022-23 was £1.08bn, the second highest on record, according to figures from the Association of Investment Companies...
Between 17 April and 2 June, the agent dedicated line (ADL) will only answer calls relating to self-assessment late filling penalties and appeals and PAYE coding enquiries. The ADL...
Taxation is delighted to announce the shortlist for the 2023 Taxation Awards.Congratulations to all those included on the list and commiserations to those who didn’t make it...
Key dates for your diary.
HMRC has updated its guidance on selling or closing a company to include information about when a dissolved company has been struck off the Companies House register. It confirms...
The government is exploring whether a carbon border adjustment mechanism (CBAM) would be a suitable policy measure to mitigate carbon leakage risk in the future. A CBAM would apply...
HMRC is increasing interest rates for late payments for most taxes, after the Bank of England’s decision to increase the base rate to 4.25%.From 3 April 2023, the rate for...
From 6 April 2023, it will not be possible to download a self-assessment tax return form from GOV.UK.HMRC is writing to about 135,000 taxpayers who file paper returns to tell them...
Most UK VAT registered businesses (71%) consider that business taxes, including VAT returns, are too complex and confusing, according to new research from tax compliance technology...
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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
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Readers’ forum: Should VAT be charged on export of goods?
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