Basis period reform: correction of provisional figures
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of their accounting period end.
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of their accounting period end.
In May, ATT and CIOT representatives met with HMRC to discuss ongoing issues with the operation of the UK Property Reporting Service.
The Economic Crime (Transparency and Enforcement) Act (‘the Act’) became law on 15 March 2022.
The government has introduced ‘tax conditionality’ in these sectors to try and tackle the hidden economy.
On several occasions recently, I have been asked the following question in some shape or form: ‘Can a company redomicile from the UK to another jurisdiction?’ Implicit in the question, but somewhat
CIOT, LITRG and ATT have responded to HMRC’s recent call for evidence on Income tax self-assessment registration for the self‑employed and landlords.
Umbrella companies are unregulated and there is a wide spectrum of operators.
The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing nature of the UK economy and new business practices, including businesses which operate i
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detail of the government’s proposed changes to business rates following the conclusion of th
The Covid-19 pandemic continues to challenge policymakers and citizens, but it has not stopped Tax Inspectors Without Borders’ experts from continuing their work to improve tax audits of multinatio