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The start date of Making Tax Digital for Income Tax (MTD ITSA) was officially deferred from 6 April 2024 to 6 April 2026 following the laying of regulations before the House of Commons on 22 Fe

Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:

The CIOT’s Low Incomes Tax Reform Group (LITRG) published a report in April 2023 – ‘Good guidance: the importance of effective guidance for unrepresented taxpayers’ (see

In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] UKFTT 84.

The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud.

The consultation sought views on three main areas: increased digitalisation of HMRC correspondence; improvements to the flow and timeliness of PAYE information; and reviewing the Income Tax Self As

The call for evidence (see tinyurl.com/2p9km4sz) is extensive and wid

This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider funding package of which Scottish taxation is a part, progress (or otherwise

Thresholds are an integral part of the tax system.

2024 is looking to be a challenging year for tax directors and all senior leaders who have responsibility for tax operations within the business.