The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations SI 2022/232 give effect to the annual re-rating of...
HMRC has published a new guidance which explains HMRC’s position on the circumstances when businesses which chose to keep the VAT recovered under the rules of the Lennartz...
Revenue Scotland should have powers to waive the additional dwelling supplement (ADS) in exceptional circumstances, said the Chartered Institute of Taxation in its response to a...
The total revenue HMRC generated from tax investigations and other compliance activity has risen to £30.8bn in 2021, up from £28bn in 2020, as it pursues tax lost to...
Corporation tax onlineHMRC has published new guidance on changes and issues affecting the way companies should file their company tax return using the corporation tax online...
Tax agents will be able to send bulk appeals against late filing penalties for 2020-21 self-assessment tax returns filed after 28 February due to Covid-19, HMRC has confirmed....
More than one million taxpayers filed their 2020-21 tax returns in February, according to figures from HMRC. Some 12.2 million taxpayers were expected to submit a return and...
A consultation will explore the proposal for an online sales tax as a means to rebalance the taxation of the retail sector between online and in-store retail.The Treasury does not...
HMRC has revised its guidance on how end-customer claims for refunds of VAT overpaid to a supplier are affected by the UK’s withdrawal from the EU.It confirms that, with...
With less than one month to go until businesses have to keep all VAT records in a digital format, a new study from Intuit QuickBooks has found that 82% of eligible businesses that...
HMRC has published revised guidance on how businesses should file their VAT returns while waiting for a decision on their VAT grouping application. They should treat the...
Benefit claimantsHMRC is reminding tax credits, child benefit and guardian’s allowance claimants that it will stop making payments to post office card accounts after 5 April...