Search

The areas of focus include: difficulties in contacting and communicating with HMRC’s Debt Management Unit; delays and problems setting up time to pay arrangements outside of HMRC’s online service;

The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability partnerships (LLPs).

April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax rules and rates, and soon enough the start of a brand new compliance cycle.

From 6 April 2025, the concept of domicile as a connecting factor for inheritance tax purposes will be replaced with the concept of a long-term resident.

The Self Assessment rules are prescriptive. Presumably, the main reason for this is to ensure that a taxpayer’s duties and HMRC’s powers are clearly defined.

Families face an evolving legal and tax landscape that demands careful planning, particularly when it comes to safeguarding family wealth.

The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:

On 4 December 2024, the Cabinet Secretary for Finance and Local Government Shona Robison set out the Scottish Budget for 2025-26 (see tinyurl.com/y5r73kxv)

Much of the Income Tax Act 2007, Parliament might be proud to say, is perfectly normal, thank you very much.

The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs, oil and gas taxation, VAT on private school fees rates and rates of stamp d