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Most of us are approached at some point in our careers as tax practitioners to help out a vulnerable friend or acquaintance.

It has a been a little over a year since our first article in January 2022 inviting feedback from members with clients involved in the Woodland and Peatland Codes and a lot has happened since then.

Extending relief for self-employed training costs

The ATT considers that, as far as possible, employed and self-employed individuals should have a level-playing field when it comes to tax

HMRC gave sole traders and landlords an early Christmas present in December 2022.

LITRG has recently heard about individuals who have had their tax code changed in-year – to a K code – to collect a tax return late filing penalty debt.

© Getty images/iStockphoto

LITRG has previously reported on the government’s proposals to extend bereavement benefits to surviving partners with children after the death of a partner to w

© Getty images/iStockphoto

Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model reporting rules for digital platforms will require UK platform oper

On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Schemes; namely the Coronavirus Job Retention scheme (CJRS), and the Self-Employment Income

In October, ATT, CIOT and LITRG met with HMRC as part of our ongoing engagement on the UK Property Reporting Service.

Sovereign immunity refers to the principle that foreign governments and heads of state have exemption from liability to UK direct taxes.