Voluntary disclosures: how to correct mistakes in tax payments
The UK government regards tax compliance checks as a key tool to help tackle the tax gap and fund the Exchequer....
Personal tax
Personal tax
Beneficial loans: the importance of getting your timing right
I can remember the first time that I came across an assessment in relation to a loan to a participator....
Changes in the UK tax system: the power of statistics
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax syst...
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How to achieve net zero: the practical issues faced by UK businesses and households
The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidm...
Disability and the tax system: guidance
Robin Williamson, former Technical Director for the CIOT’s Low Incomes Tax Reform Group (LITRG) and longstanding LITRG v...
A yellow card for IR35? What the Lineker case means for HMRC
Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been outside t...
Spring Budget 2023: some important messages for business and individuals
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the...
Basis period reform: moving to a 31 March year-end
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 edition of...
The income record viewer: a digital handshake
In one ideal world, clients would provide their agents with details of their employment income in a timely fashion....
The administration of state pensions: not as simple as it sounds
© Getty images/iStockphoto About 12.6 million adults received the state pension in February 2023 (see bit...