Making Tax Digital for Income Tax
Following the announcement in December 2022 that Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) for those ...
Following the announcement in December 2022 that Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) for those ...
On the 22 January, the ATT wrote to the Financial Secretary to the Treasury (FST) expressing concerns about the delay in...
Clause 36 introduces a regulation-making power that allows for the new penalty regime on late filing and late payment (F...
The CIOT took the November Autumn Statement as a further opportunity to call for greater recognition within tax legislat...
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
Basis period reform will start from the 2024/25 tax year, with 2023/24 being a transitional tax year so that all unincor...
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
Our response, which can be read in full at www.tax.org.uk/ref1185, covered the following matters:
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
The apparent ‘misnaming’ of the two types of relief do not help employers to get things right: a ‘net pay arrangement’ (...