The role of guidance is crucial in communicating to self-assessing taxpayers, and their agents, what HMRC’s interpretation of the law is, particularly when dealing with areas of complexity.
Finance (No 2) Act 2017 introduced very significant changes to the taxation of non-UK domiciliaries.
In March HMRC launched their MTD income tax pilot for self-employed businesses.
The obligations of trustees to maintain accurate and up-to-date records of their beneficial owners, and to register and report this information to HMRC via the Trust Registration Service (
The General Data Protection Regulation (GDPR) comes into effect on the 25 May 2018.
We raised this (along with others) on the HMRC Agent Forum. It seems that previous years’ problems are recurring, as HMRC responded with the following note:
On 19 February 2018 HMRC and HM Treasury launched a consultation on the corporate intangible fixed assets regime exploring whether there i
On 7 February 2018 the government published its response to the Matthew Taylor Review of Modern Working Practices along with four related consultations.
The consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before dilution’ seeks views on a proposed solution to situations where an individual o
Following the Spring Statement on 13 March, a call for evidence and short online survey were released to explore whether the design of the VAT
