Legal entity identifiers
As part of the global drive towards transparency, a new identification code for legal entities has been introduced....
As part of the global drive towards transparency, a new identification code for legal entities has been introduced....
Background to disincorporation relief Disincorporation relief was introduced by Finance Act 2013.
What are the issues? The role of guidance is crucial in communicating to self-assessing taxpayers what HMRC’s interpret...
In June, the Ministry of Justice (MoJ) launched its online service for filing a Notice of Appeal for tax cases....
HMRC have been seeking input on the structure of late filing and late payment sanctions that would apply to individuals ...
Finance Bills The programme will include three Finance Bills to implement Budget decisions.
Background Umbrella companies take on temporary workers such as contractors or agency workers as their own employees wi...
‘A Scottish Approach to Taxation’: additional evidence The CIOT gave oral evidence and submitted written evidence conce...
Following a small pilot that began in late 2016, the Tax-Free Childcare (TFC) scheme started accepting claims from certa...
The Low Incomes Tax Reform Group (LITRG) is keeping a watch on developments in public financial guidance....