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1 January 2023Payment of corporation tax for periods ended 31 March 2022 for SMEs not liable to pay by instalments.14 January 2023Forms CT61 to be submitted and tax paid for the...
HMRC has published its responses to the consultation on the design of draft regulations requiring the disclosure of tax avoidance arrangements to HMRC – specifically the...
It was confirmed in the Autumn Statement that, from 2025-26 until 2027-28 the appropriate percentage for company cars which produce zero emissions and cars which produce less than...
As part of HMRC’s focus on anti-avoidance, the chancellor announced that the spring Finance Bill will include legislation to the effect that shares and securities in a non-UK...
The government has launched a consultation on audio-visual reliefs namely: film tax relief (FTR), animation tax relief (ATR), high-end TV tax relief (HETV tax relief),...
The Autumn Finance Bill 2022 and explanatory notes were published on 22 November 2022. The bill has only 14 pages, 12 clauses and no schedules. It legislates for the key tax...
HMRC has opened the income record viewer, a new service for all agents. This provides access to information available to clients in their personal tax account, but which is not...
The amount of money seized by law enforcement agencies, including HMRC, the Serious Fraud Office (SFO) and the National Crime Agency (NCA), has jumped 77% from £108m to...
The Chartered Institute of Taxation has unveiled its diploma in tax technology (DITT).The diploma reflects that tax advice and the demands on tax professionals have changed...
From 1 December 2022 the advisory fuel rate for fully electric cars will rise from five pence to eight pence a mile.
tinyurl.com/fuelrates
HMRC has updated Notice 701/19: Fuel and...
The November 2022 edition of Agent Update has been published. It brings together technical updates and reminders, including the following.National InsuranceHMRC has identified...
As part of the review of research and development (R&D) tax reliefs, the government is reforming the reliefs to ensure taxpayers’ money is spent 'as effectively as...
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