Search

Extending relief for self-employed training costs

The ATT considers that, as far as possible, employed and self-employed individuals should have a level-playing field when it comes to tax

HMRC state that they are committed to producing high value and good quality statistical publications that meet the needs of their users, while using their limited resource in the most effective way

1. HMRC service levels

This is an overriding concern to members, though mostly this relates to the ‘taxpayer/customer’ rather than specifically to agent services.

In December 2022, the OECD published a number of consultation documents in relation to the two-pillar solution to reform international tax agreed by the OECD/G20 Inclusive Framework on BEPS to deal

HMRC gave sole traders and landlords an early Christmas present in December 2022.

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

LITRG has recently heard about individuals who have had their tax code changed in-year – to a K code – to collect a tax return late filing penalty debt.

This week I joined colleagues from CIOT, ATT and LITRG, along with lots of other professional colleagues, at HMRC’s Annual Stakeholder Conference.

Company purchase of own shares: multiple completion contracts

In early 2022, HMRC clarified their position on the purchase of own shares legislation at Corporation Tax Act (CTA) 2010 s 10

© Getty images/iStockphoto