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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 CIOT has written to HMRC about uncertainties in the application of ESC D32 on the incorporation of a business, where an individual transfers the whole of the assets and liabilities to a company

The start date for the new merged research and development (R&D) scheme was confirmed early in March: the new scheme will apply for accounting periods beginning on or after 1 April 2024.

Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payday, to help manage their finances.

The ATT has responded to the consultation on ‘Transparency of land ownership involving trusts’, which was issued late in 2023.

On the 22 January, the ATT wrote to the Financial Secretary to the Treasury (FST) expressing concerns about the delay in responding to a consultation on ‘natural capital’ schemes.

You can get an idea of the types of issues that platform sellers need help by looking at LITRG’s recent articles on the topic (tinyurl.com/32thtcz8).

Following the announcement in December 2022 that Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) for those with income over £30,000 would be deferred, HMRC undertook a Small Business R

Agent reference number requirement

HMRC have confirmed (tinyurl.com/s69nhw5j) that, from 26 February 2024, an agent reference number (ARN) will be