Can accumulated income be drawn by director’s spouse?
My client carries on her part-time business by way of a personal service company. She works for several different firms and there is no...
E-communicationsThe Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations SI 2023/221 widen the scope of the 2003 regulations to provide for the digital delivery and...
HMRC now provides direct access to the UK property capital gains tax forms on GOV.UK for use in cases where the normal digital process is not suitable.As a result, agents and taxpayers who are unable...
The Windsor Framework – published on 27 February 2023 - aims to address issues with the application of the Northern Ireland protocol. It will also have ramifications for VAT, excise and...
HMRC has published its conclusions and actions taken following the VAT and value shifting consultation. The department has decided that, rather than make legislative changes, the most effective way to...