VAT: Annual accounting and VAT exempt income
The forum’s purpose is ‘to exchange views between HMRC and representative organisations relating to the procedures and o...
The forum’s purpose is ‘to exchange views between HMRC and representative organisations relating to the procedures and o...
The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs...
The 2024/25 tax year is effectively the ‘base year’ for triggering Making Tax Digital (MTD) for Income Tax compliance fr...
Late payment interest is charged on underpaid taxes in order to represent ‘commercial restitution’; that is to compensat...
The proposal to remove the VAT exemption (Item 1, Group 6, Schedule 9 to the VAT Act 1994) on private school fees was an...
The consultation, first launched in April 2024, looks at the potential tax impacts of the earlier Uber Britannia Limited...
The CIOT, in conjunction with the joint CIOT/ATT Climate Change Working Group, has responded to proposals to introduce a...
Following the Budget announcement about vaping products duty (VPD), aimed at addressing public health concerns about vap...
Non-established taxable personsIn our October 2023 article in Tax Adviser, (tinyurl.com/3pd
HMRC published Revenue and Customs Brief 7 (2024) VAT treatment of voluntary carbon credits (tinyurl