Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislation for cryptoassets.
In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved’ electronic or digital signature for the purpose of paper tax refund forms.
The Economic Crime and Corporate Transparency Act (ECCTA) brings enhanced powers to Companies House including the implementation of identity verification checks fo
The CIOT and ATT have prepared guidance for members reminding them about the requirements under Professional Conduct in Relation to Taxation (PCRT) when undertaking tax planning.
ICAEW have implemented changes to their Continuing Professional Development (CPD) Regulations, effective 1 November 2023.
In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in dealing with capital allowances within commercial property transactions
The Scottish government teamed up with the Convention of Scottish Local Authorities (COSLA – on behalf of local government) to consult on a fairer council tax system.
On 26 June 2023, the Scottish Parliament launched a call for views on the introduction of a discretionary local levy to be added onto the cost of overnight accommodation, to support their local inf