HMRC's Guidelines for Compliance: practical assistance
The Guidelines for Compliance (see bit.ly/3o2M9hu) are intended to be a valuable resource for taxpayers and their advisers.
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LITRG: Is guidance reform high on HMRC’s agenda?
HMRC’s public-facing guidance moved to gov.uk in 2014, as the Government Digital Service took charge of the government’s public facing digital content.
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 Skidmore OBE MP – sets out the recommended actions for the UK to transition to its
Basis period reform: transitional rules apply from 6 April 2023
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The government announced in the Autumn Budget 2021 that basis periods for income tax purposes (the ‘current year basis’) would be abolished from 6 April 2
VAT in the digital age: the platform economy for services
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Over the last decade, the proliferation of technology and digitalisation has led to a rapid transformation of the economy.
Implied trusts and beneficial ownership: who is the real owner?
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‘Taxation of income is based on beneficial ownership, not legal ownership.
Tax morale: trust and belief in the tax system
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Tax used to be an advisory discipline. Now, it is an area of focus for many boards and among a wide range of other stakeholders.
Tax simplification: where is it heading now?
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I consider myself fortunate to have been the longest serving Policy Adviser for the Office of Tax Simplification (OTS), in various guises (volunteer, contractor
The CIOT Diploma in Tax Technology: issues with digital compliance
HMRC’s self-declared ambition is for the UK to become one of the most digitally advanced tax administrations in the world.