HMRC’s Tax Administration Framework Review: new ways to tackle non-compliance
The consultation sought views on four areas:
a) amendment to conditions for making claims;
b) reform of revenue correction notice conditions;
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Eligibility for R&D tax relief
In November, the First-tier Tribunal recorded the second significant taxpayer victory in research and development (R&D) cases in a matter of weeks.
The Administrative Burdens Advisory Board: improving our tax system
Chancellor Gordon Brown’s 2006 Budget had a significant focus on reducing the cost to business of regulation.
Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:
Tackling HMRC’s customer service challenge: CIOT and ICAEW joint report
In 2023-24, the UK tax system demonstrated a remarkable level of voluntary compliance, with over 95% of the £843.4 billion collected by HMRC being paid without intervention.
Navigating strategic tax challenges: a guide for tax leaders
What happened in 2024
This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finance directors with one of the key themes being unce
Global mobility and remote working: new ways of working
Imagine a world where all your meals are cooked for you, your home is cleaned each week, you visit dozens of countries a year and you may also have no liability to income tax.
Business rates reform: Autumn Budget 2024
There was much speculation ahead of the first Labour Budget in 14 years.
Simple assessment: not so simple perhaps?
From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:
Furnished holiday lets: the end of an era
As we know, from 6 April 2025, furnished holiday let properties will, for the most part, be treated as normal property rental units. No more bells, no more whistles.