Original paper wills and supporting documents will be preserved, the government has confirmed. A recent consultation conducted by the Ministry of Justice on the digitalisation of...
Individuals who worked as delivery drivers in 2023-24 and are not registered as self-employed or were not paid through PAYE are HMRC’s latest target for a nudge letter...
Making tax digitalHMRC’s making tax digital for income tax guidance on ‘Finalise your income tax position’ has been updated to explain it is not possible to use...
The government needs to address unfair tax rules as interest rates on late payments rise, says the Chartered Institute of Taxation (CIOT). The rate on late payment of tax is due to...
Cladding remediation works which are carried out on existing residential buildings can be zero rated for VAT, HMRC has confirmed, as long as the remediation has a ‘direct and...
Almost half of mid-market businesses are considering salary sacrifice schemes as a means of mitigating the impact of Budget tax changes coming into force from April, a new survey...
HMRC will not appeal the First-tier Tribunal decisions on contracted out and subsidised research and development expenditure in Collins Construction Ltd (TC9358) and Stage One...
The number of people using HMRC’s worldwide disclosure facility to admit they have failed to pay tax on offshore assets rose by 22% to 5,643 in 2024, up from 4,630 the...
In the past few months readers may have noticed some differences to the look of HMRC’s website. There is, for example, no longer a general heading for employers or VAT on the...
Economic forecast
The Office for Budget Responsibility has been commissioned for an economic and fiscal forecast which will be published on 26 March 2025. This will be accompanied...
Now that we are into a new year there can only be one thing on every tax practice’s agenda for 2025: should we enter the Tolley’s Taxation Awards? OK, perhaps I have a...
HMRC has opened a new disclosure service for companies that may have overclaimed research and development (R&D) tax relief in past years.
The new service is open to companies...