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Although it was widely thought that a delay to the launch of Making Tax Digital (MTD) from the planned start date of April 2024 had become inevitable, the government announcement on 19 December 202

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

© Getty images/iStockphoto

Since 2002, a UK-wide aggregates levy has been charged for the commercial exploitation of aggregates (in essence, crushed rock, sand and gravel); the rate is cu

We frequently hear complaints from members about HMRC’s digital forms, particularly around the inability to see upfront what information is needed to complete the form (to enable it to be completed