Search

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.

The National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024 includes measures to:

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

HMRC has updated its Employment Related Securities manuals on the ‘deeming provision’, almost a year to the day after the Supreme Court passed its judgment in the case of Vermilion Holdings

If an error or omission leading to a loss of tax is uncovered, a voluntary disclosure should be made to HMRC as soon as possible.

From 14 October 2024, people who want to claim tax relief on employment expenses using form P87 also have to provide supporting evidence.

In the June issue of Tax Adviser, I reported on the Cooke case (‘Two DP or not two DP, that’s the problem’), where an individual was able to secure a claim for entrepreneurs’

In this article, we summarise the main points from meetings of various groups that took place in early autumn 2024, which are attended by CIOT, LITRG and ATT volunteers.

We have a lot of information available on our website to help people understand umbrella companies and manually check whether pay and taxes are being dealt with properly.

Speak to most tax advisers or accountants who interact with HMRC on a regular basis and they will be able to provide numerous examples of HMRC standards falling below what could be considered a