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Per HMRC’s guidance, (see tinyurl.com/yc6dwyjf), an advanced electronic signature is a specific type of digital signature that must:

HMRC’s Customer Compliance Group (CCG) are trialling the removal of the second internal review of a complaint, which they refer to as ‘Tier 2’.

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;

Why are so many accountants nervous about VAT? The answer, I suspect, is because of the exceptions in the legislation that cause extra layers of complication.

Where has the time gone? Somewhat incredibly, it is almost exactly four years sincethe reverse charge rules for the construction industry were introduced on 1 March 2021.

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)

I enjoy quoting the famous line of the late comedian Eric Morecambe when he was making a mess of playing the opening bars of Grieg’s piano concerto.

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

Changes to guidance/interpretation/procedure

As a result of our feedback on a proposed ‘one-to-many’ letter regarding the High Income Child Benefit Charge (HICBC), HMRC have updated the