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The government announced on 13 January 2022 that the start date of the new penalties regime for VAT registered taxpayers is postponed by nine months to 1 January 2023.

Making Tax Digital (MTD) for VAT became mandatory from 1 April 2019, though only for taxpayers that were obliged to be registered for VAT due to breaching the VAT registration threshold of £85,000.

At Budget 2021, the government announced that it would implement the OECD’s ‘Model Mandatory Disclosure Rules for Common Reporting Standard Avoidance Arrangements and Opaque Offshore Structures’.

In November 2021, HM Treasury published a report on R&D tax reliefs (tinyurl.com/2brcv9hz).

In this article, we summarise the main points from meetings of various groups that took place this winter, which are attended by CIOT, LITRG and ATT volunteers.

Those reaching state pension age can defer claiming their state pension. Under the new state pension rules, such deferrals cannot lead to the individual claiming a lump sum.

HMRC published an initial draft of the technical guidance on this measure in August 2021.

The Welsh Tax Acts (Power to Modify) Bill provides Welsh ministers with a power to make changes by regulations to the three Welsh Tax Acts (the Tax Collection and Management (Wales) Act 2016, the L

This is the second of a two-part, back to basics, article on property matters for individuals.

The UK government’s 2025 border strategy, published in December 2020, sets out its ambition for the UK to have the world’s most effective border, which is efficient, simplified and secure.