HMRC's Guidelines for Compliance: practical assistance
The Guidelines for Compliance (see bit.ly/3o2M9hu) are intended to be a valuable resource for taxpayers and their advisers.
The Guidelines for Compliance (see bit.ly/3o2M9hu) are intended to be a valuable resource for taxpayers and their advisers.
HMRC’s public-facing guidance moved to gov.uk in 2014, as the Government Digital Service took charge of the government’s public facing digital content.
The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidmore OBE MP – sets out the recommended actions for the UK to transition to its
The government announced in the Autumn Budget 2021 that basis periods for income tax purposes (the ‘current year basis’) would be abolished from 6 April 2
Over the last decade, the proliferation of technology and digitalisation has led to a rapid transformation of the economy.
Tax used to be an advisory discipline. Now, it is an area of focus for many boards and among a wide range of other stakeholders.
I consider myself fortunate to have been the longest serving Policy Adviser for the Office of Tax Simplification (OTS), in various guises (volunteer, contractor
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati
In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision in favour of the taxpayer in the case of Cobalt Data Centre 2 LLP