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HMRC have recently published a series of new collections of guidance on GOV.UK that bring together and list the existing guidance, forms and calculators on specific tax

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

On 22 November 2023, HMRC published the outcome of their ‘Small Business Review’, which was to consider whether the remit of Making Tax Digital (MTD) for income tax self-assessment (ITSA) should in

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.

The inquiry (see tinyurl.com/ycku35e4) is addressing the following areas:

The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislation for cryptoassets.

In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved’ electronic or digital signature for the purpose of paper tax refund forms.

Companies House Reforms

The Economic Crime and Corporate Transparency Act (ECCTA) brings enhanced powers to Companies House including the implementation of identity verification checks fo