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Agent reference number requirement

HMRC have confirmed (tinyurl.com/s69nhw5j) that, from 26 February 2024, an agent reference number (ARN) will be

At HMRC we are constantly reviewing and developing our guidance to ensure we are meeting the needs of our customers. As you can imagine, this is a huge task.

Clause 16 and Schedule 10: Calculation of trade profits, etc. (cash basis)

The legislation removes several restrictions in the cash basis with effect from the tax year 2024/25.

Clause 36 introduces a regulation-making power that allows for the new penalty regime on late filing and late payment (FA2021 ss 116-118 and Sch 24-27) to be brought into effect for income tax from

I work in an environment where tax is not the normal specialisation.

Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the draft Finance Bill 2023-24 (see tinyurl

It is very unlikely that the new graduates and school leavers of 2023 will have an unbroken, linear career in taxation.

Following the Wales Act 2014, the Senedd Cymru (the Welsh parliament) has control of local taxes (business rates and council tax), land transaction tax (the devolved equivalent to stamp duty l

When we think about the VAT implications of a three-party deal, we usually reflect on the output tax challenges, and I considered the practical issues of these supplies in my previous article

Was it really just a year ago that a Conservative government was trumpeting the biggest package of tax cuts in half a century?