Social media: the taxation of influencers and content creators
The rise of social media has given birth to a new type of taxpayer: the influencer and content creator....
The rise of social media has given birth to a new type of taxpayer: the influencer and content creator....
The Upper Tribunal decision in Alexander Beard v HMRC [2024] UKUT 73 (TCC) may interest tax practitioners who find thems...
Just a few days after this article appears, a new government will be formed to lead the country for the next five years....
The so-called ‘IR35 rules’ (more strictly, the ‘intermediaries’ legislation’) were announced just over 25 years ago with...
Long-term expatriate individuals resident abroad can apply to receive gross payment of UK pensions.
HMRC has embarked on the next step for Making Tax Digital (MTD) for Income Tax by opening up the private beta to agents ...
The start date of Making Tax Digital for Income Tax (MTD ITSA) was officially deferred from 6 April 2024 to 6 April 2026...
Entrepreneurs’ relief (now business asset disposal relief) was introduced in the Finance Act 2008 and has survived longe...
In the article ‘Resident non-domiciles: the end of the line?’ (Tax Adviser, April 2024), the key changes affecting non-d...
A lot has changed since P11D forms were introduced in the early 1960s.