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I had been working in tax for around 20 years when I attended an International Tax meeting. At some point, I casually mentioned that the UK’s personal tax year ends on 5 April.

Local powers versus increased complexity

The purpose of devolved powers is to allow local government to make decisions impacting their own area.

And this new tax year is rather a special one: at long last, we have reached the official start date for Making Tax Digital (MTD) for Income Tax.

VAT Tour Operators’ Margin Scheme and taxis and private hire vehicles: clause 79

Clause 79 changes the definition of a ‘tour operator’ so that suppliers of taxi and private hire journeys as

Under the current legislation, goods donated by VAT-registered businesses for resale by a charity are zero-rated, whereas goods donated for use by the charity or for onward distribution are usually

The Welsh government’s recent white paper includes both proposed technical changes to the devolved taxes – land transaction tax (LTT) and landfill disposals tax – and changes to the Welsh Revenue A

• 12,029,168 self-assessment returns were expected.
• A total of 11,489,825 retu

On the public policy front, our teams, led by Ellen Milner and Emma Rawson, have been actively engaged in making representations on the Finance Bill.

One of HMRC’s stated ambitions for the introduction of MTD is to reduce taxpayer error and mistakes under Self Assessment.

In some ways, though, wishing tax compliance practitioners Happy New Year in February feels wholly appropriate.