Issue : Vol 189, Issue 4826

Two numbers caught my attention this week: nine and four million. First nine. That is the number of people currently within the making tax digital pilot for income tax. To be fair to HMRC, this stage...

A drive on the wild side

A fragile state: Part 2

Strong roots

The right balance

Capital gains tax

Professional fees

Gift to charity

Input tax claim

Director’s loan Dealing with outstanding director’s loan post-death. A small trading company loaned one of its elderly director/shareholders £750,000 about five or six years ago and...

There are currently nine people in the making tax digital (MTD) for income tax self-assessment pilot, HMRC has confirmed. It explains this is because it is starting with a small-scale controlled pilot...

The 2022-23 thresholds for plans 2 and 3 student loans have been frozen at their 2021-22 rates of £27,295 a year and £21,000 a year respectively, announced Michelle Donelan, minister of...

The amount paid in inheritance for April 2021 to December 2021 was £4.6bn, according to HMRC statistics.Noting that is £0.6bn higher than the same period a year earlier Julia Rosenbloom,...

From 6 April 2022 the interactive pdf known as HMRC’s online end-of-year expenses and benefits service, used to submit P11D and P11D(b) will no longer be available. Instead, employers should use...

Businesses in the UK are transforming to future-proof their tax functions against an array of persistent challenges that are disrupting the way they operate, according to the EY’s tax and...