Issue : Vol 194, Issue 4958

HMRC has launched a new interactive making tax digital (MTD) tool, ‘check if you need to use making tax digital for income tax’. The tool includes questions on: MTD exemptions; the...

HMRC has reminded employers about the permanent easement on reporting PAYE information in real time over Christmas. Employers that pay early should report the normal or contractual payday as the...

Almost half of business owners would consider moving their businesses abroad if taxes are increased in the upcoming Budget, according to new research from Evelyn Partners. The UK-wide survey of 500...

A recent HMRC one-to-many letter campaign is directed at tax agents with five or more clients who have not yet filed a self-assessment (SA) tax return for 2022-23, despite having been issued with a...

Employer bulletin The October 2024 employer bulletin is available. tinyurl.com/hmrceboct2024 Budget responsibility The Budget Responsibility Act 2024 (Commencement) Regulations SI 2024/1026 bring...

Putney Power Ltd; Piston Heating Services Ltd (TC9300)

The Trustees of the Panico Panayi Accumulation and Maintenance Settlements Numbers 1 to 4 and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 8 October 2024...

BTR Core Fund JPUT (TC9305)

M Lincoln as legal personal representative of Martin Falzon (TC9306)...

S Krywald (TC9312)