Basis period reform: correction of provisional figures
From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of...
Management of taxes
Management of taxes
Tax checks for taxi, private hire and scrap metal licences
The government has introduced ‘tax conditionality’ in these sectors to try and tackle the hidden economy. ...
Income tax self-assessment registration for the self-employed and landlords: CIOT, LITRG and ATT responses
CIOT, LITRG and ATT have responded to HMRC’s recent call for evidence on Income tax self-assessment registrati...
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Business rates: new reporting obligations for businesses
The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detai...
Modernising tax debt collection from non-paying businesses: HMRC call for evidence: CIOT and LITRG response
The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing na...
Umbrella company market: call for evidence: CIOT and LITRG response
Umbrella companies are unregulated and there is a wide spectrum of operators.
Mandatory disclosure rules consultation: CIOT response
At Budget 2021, the government announced that it would implement the OECD’s ‘Model Mandatory Disclosure Rules ...
Penalties update
The government announced on 13 January 2022 that the start date of the new penalties regime for VAT registered...
UK Property Reporting Service guidance goes live
The UK Property Reporting service was launched on 6 April 2020 as the route for residents and non-residents to...
Tax and the Woodland and Peatland Codes
Do you have clients involved or considering getting involved in Woodland or Peatland Code projects and the car...