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The new second-hand motor vehicle payment scheme (‘SHMVPS’) was due to be launched in October 2022.

Following on from our March 2023 article, ‘Tax and the Woodland and Peatland Codes’ (tinyurl.com/54rdynd5) in which the ATT’s Natural Capital Working Group

Most of us are approached at some point in our careers as tax practitioners to help out a vulnerable friend or acquaintance.

Although it has no statutory basis, until fairly recently, it has been widely accepted that using a formula of 12.07% to calculate holiday entitlement for staff without normal working hours was a s

April 2023 compliance measures

A number of changes to R&D reliefs are due with effect from April 2023.

Over 200 stakeholders joined many senior HMRC personnel at their annual stakeholder conference held at the QE2 Centre in London.

I am writing this introduction the day after the Chancellor delivered his Budget.

The HMRC Standard for Agents (the Standard) sets out HMRC’s guidance on minimum standards expected of tax agents, and the update, developed in 2022 and issued on 23 February 2023, is part of HMRC’s

Following stakeholder suggestions that the UK could enhance the position of the fund management industry by introducing new innovative types of funds to the marketplace, and as part of the review i

It has a been a little over a year since our first article in January 2022 inviting feedback from members with clients involved in the Woodland and Peatland Codes and a lot has happened since then.