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Finance (No.2) Bill 2023-24: LITRG briefing high income child benefit charge changes
Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:
The top ten risks: how to protect your practice
As all members of CIOT and ATT will be aware, the duty to manage their professional risk is an increasing obligation.
The evolution of artificial intelligence: professional standards
The progress of artificial intelligence (AI) is well documented, and the impact on tax professionals will continue to evolve.
Simplifying and modernising HMRC’s income tax services: summary of responses
The consultation sought views on three main areas: increased digitalisation of HMRC correspondence; improvements to the flow and timeliness of PAYE information; and reviewing the Income Tax Self As
HMRC call for evidence: enquiry and assessment powers, penalties and safeguards
The call for evidence (see tinyurl.com/2p9km4sz) is extensive and wid
Scottish taxes: the progress of continuing devolution
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider funding package of which Scottish taxation is a part, progress (or otherwise
Navigating the tax landscape: the challenges for 2024
2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operations within the business.
Generative AI: what can it bring to tax?
This article aims to provide a simple overview of generative artificial intelligence (GenAI) and its relevance to tax.
