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As representatives for those on the lowest incomes, we obviously welcome the existence of the National Living Wage (NLW), particularly as the general consensus is that the negative effects of the N

As reported in May’s edition of Tax Adviser, HMRC launched a consultation earlier this year which confirms the government’s intent

From April 2020, the government wishes to reduce the final period exemption for PRR from 18 months to 9 months.

The SME scheme allows loss making companies to surrender the R&D element of their losses in return for a payable tax credit.

Background

We reported in our April edition that HM Treasury had published its consultation on the proposed plastic packaging tax

The government is proposing to introduce legislation that will make HMRC a preferred secondary creditor for VAT, PAYE, employee NICs and CIS deductions.

HM Treasury has published a 12-week call for evidence (closing on 17 July) on how SITR has been used and why take-up of the scheme has been

Sign up deadlines

For taxpayers that are on a calendar quarter VAT return (‘stagger 1’) and are not otherwise exempt from MTD, the June 2019 VAT return is the first return that must be fi

Money purchase annual allowance

The pensions Annual Allowance (AA) is normally £40,000, but when someone accesses money purchase pension savings, the much-reduced Money Purchase Annual Al

The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 were made on 2 April 2019.