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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

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.

Farmers have to be participating in research and development to be able to claim the new grants for farming for the environment and the Environmental Land Management Scheme, together with all a

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

Clause 36 introduces a regulation-making power that allows for the new penalty regime on late filing and late payment (FA2021 ss 116-118 and Sch 24-27) to be brought into effect for income tax from

This is the third article in a series exploring the connections between tax and sustainability. It highlights what sustainability means in practice for in-house tax functions.