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As reported in the May edition of Technical Newsdesk (‘Tax simplification’, tinyurl.com/5464kktw), the CIOT, ATT and LITRG, along w

The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the draft legislation indicates that the government will require businesses to pr

On ‘L-day’ in July, the government published policy papers and draft legislation for technical consultation on a single scheme for R&D and additional tax relief for R&D intensive SMEs.

Our response, which can be read in full at www.tax.org.uk/ref1185, covered the following matters:

Party ‘A’ sells standard rated goods or services to ‘B’. ‘B’ makes a profit and sells to ‘C’. ‘B’ is registered for VAT and ‘A’ is not.

Following a consultation in 2021 (on wider research and development relief reforms) and more specifically in January 2023 on merging the current schemes, the government published updated propo

Back in July 2022, and in response to a joint professional bodies letter on their service levels, HMRC stated: ‘We aim to answer all calls to the agent dedicated line (ADL) within 10 minutes and ou

I have recently attended two events where there were displays covering decades of history.

The highly respected Institute for Fiscal Studies recently released a document ‘Tax and public finances: the fundamentals’ (see tinyurl.com/jrycjhy4) highl

The AML supervision renewal takes place in May each year and members registered are required to renew by the deadline of 31 May.