HMRC issues second warning to crypto users
Personal Tax

HMRC issues second warning to crypto users

9m Accountancy Age

HMRC issues second warning to crypto users

HMRC sees the profit or loss made on buying and selling of exchange tokens as within the charge to Capital Gains Tax (CGT). Read More...

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Phil Thompson loses IR35 case
HMRC

Phil Thompson loses IR35 case

10m Accountancy Age

Phil Thompson loses IR35 case

The recent IR35 case involving former Liverpool footballer and Sky Sports presenter, Phil Thompson, has drawn attention to the complexities and implic...

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New HMRC tax rules set to impact online sellers
HMRC

New HMRC tax rules set to impact online sellers

10m Rachael Kennedy

New HMRC tax rules set to impact online sellers

From January 1, 2024, HMRC will implement new tax rules affecting individuals who sell items on platforms like Etsy, Depop, and Vinted. The new regula...

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25% of total income and capital gains tax paid by 100,000 taxpayers
Personal Tax

25% of total income and capital gains tax paid by 100,000 taxpayers

10m Accountancy Age

25% of total income and capital gains tax paid by ...

HMRC reveal a small majority of people are soldiering a significant proportion of income and capital gains tax, following FOI request. Data has reigni...

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Duality of purpose: Social media blurs the lines
Personal Tax

Duality of purpose: Social media blurs the lines

1y Steven Pinhey , Technical officer, ATT

Duality of purpose: Social media blurs the lines

Steven Pinhey, technical officer at the Association of Taxation Technicians (ATT), considers how the rules on deductible expenses work in a social med...

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Self Assessment threshold change: Solution or problem?
HMRC

Self Assessment threshold change: Solution or problem?

1y David Wright , ATT technical officer

Self Assessment threshold change: Solution or prob...

ATT technical officer, David Wright, considers the implications of HMRC’s decision to remove employees with income between £100,000 and £150,000 from ...

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Inheritance tax freeze 'disproportionate' amid UK borrowing plateau
Personal Tax

Inheritance tax freeze 'disproportionate' amid UK borrowing plateau

1y Greg Noble

Inheritance tax freeze 'disproportionate' amid UK ...

This was the fourth largest borrowing year since records began in 1993 Read More...

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Breathing space from Capital Gains Tax for separating couples
Personal Tax

Breathing space from Capital Gains Tax for separating couples

2y David Wright , ATT technical officer

Breathing space from Capital Gains Tax for separat...

ATT technical officer, David Wright, provides an overview of the welcome relaxation to CGT provisions for separating couples looking to transfer asset...

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Annual allowances - use them or lose them
Personal Tax

Annual allowances - use them or lose them

2y Stephen Pinhey , Technical officer, ATT

Annual allowances - use them or lose them

Steven Pinhey, technical officer at the Association of Taxation Technicians (ATT) considers four allowances to use before it’s too late Read More...

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IR35 action “must not be lip service” for future PM
Business

IR35 action “must not be lip service” for future PM

2y Sam Alberti

IR35 action “must not be lip service” for future P...

The prospect of reform is welcome, but must be taken with a pinch of salt, sources say Read More...

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The trials of residential property reporting
Personal Tax

The trials of residential property reporting

2y Helen Thornley

The trials of residential property reporting

It’s been over two years since the introduction of so called ’60-day’ (originally 30-day) reporting. These rules represent a major change in the natur...

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Accounting firms could “lose credibility” from MSC crackdown
Business

Accounting firms could “lose credibility” from MSC crackdown

2y Sam Alberti

Accounting firms could “lose credibility” from MSC...

Accountants with contractor clients must take practical steps in an attempt to fly under HMRC’s radar Read More...

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HMRC seeks views on changes to self-assessment registration
Personal Tax

HMRC seeks views on changes to self-assessment registration

3y Helen Thornley

HMRC seeks views on changes to self-assessment reg...

Are taxpayers aware of their self-assessment obligations before they come to you? In a consultation due to close shortly, HMRC is looking at whether t...

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Be wary of penalties despite "welcome" self assessment deadline extension, experts say
Personal Tax

Be wary of penalties despite "welcome" self assessment deadline extension, ...

3y Maria Volpe

Be wary of penalties despite "welcome" self assess...

With just a matter of days to go, tax advisers offer a reminder of the applicable penalties and how to avoid them Read More...

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HMRC considering shorter registration deadlines for sole traders and landlords
Personal Tax

HMRC considering shorter registration deadlines for sole traders and landlo...

3y Emma Rawson

HMRC considering shorter registration deadlines fo...

ATT technical officer, Emma Rawson, takes a look at HMRC’s new call for evidence which explores potential reforms to how and when individuals with pro...

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UK tax crunch widely expected
Brexit & Economy

UK tax crunch widely expected

4y Tom Lemmon

UK tax crunch widely expected

£394bn deficit means tax rises will be necessary to pay off coronavirus costs Read More...

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Workers face ‘grey areas’ when filing for WFH tax relief
HMRC

Workers face ‘grey areas’ when filing for WFH tax relief

4y Jeremy Chan

Workers face ‘grey areas’ when filing for WFH tax ...

Tax managers warn of complexities in HMRC’s WFH tax allowances Read More...

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Major 2020 US expat tax concerns for UK accountants
Personal Tax

Major 2020 US expat tax concerns for UK accountants

5y Shannon Moyer

Major 2020 US expat tax concerns for UK accountant...

American expats and green card holders living in the UK face a number of complex federal and state filing requirements ahead of Tax Day on 15 April Re...

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Incentivise your clients to ease tax return headaches
Accounting Software

Incentivise your clients to ease tax return headaches

5y Chris Jewers

Incentivise your clients to ease tax return headac...

A shift in mindset can aid with the incentivisation of your clients. By being more proactive, friendly and approachable, you are more likely to open l...

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Three quarters of organisations not ready for IR35 rules
HMRC

Three quarters of organisations not ready for IR35 rules

5y Jeremy Chan

Three quarters of organisations not ready for IR35...

With IR35 regulations set to be extended in six months, the vast majority of organisations are not ready to implement the new rules, according to a re...

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HMRC’s yield from investigations into wealthy individuals hits record
Personal Tax

HMRC’s yield from investigations into wealthy individuals hits record

5y Leanna Reeves

HMRC’s yield from investigations into wealthy indi...

HMRC has experienced an increase in its revenue due to further investigations in the year 2018/19. Read More...

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Payroll: SME employees making pay check errors need accountant's expertise
Personal Tax

Payroll: SME employees making pay check errors need accountant's expertise

5y Chris Jewers

Payroll: SME employees making pay check errors nee...

The survey found that the problem was particularly prevalent among employees of smaller businesses, with 77% of SME employees believing, incorrectly, ...

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HMRC takes record £860m in penalties
Personal Tax

HMRC takes record £860m in penalties

5y Tom Lemmon

HMRC takes record £860m in penalties

Last year, HMRC imposed a record £860m in penalties on individual taxpayers, up 24% from £694m in 2017/18, according to accounting group UHY Hacker Yo...

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Boris Johnson’s tax cut: Would it work?
Brexit

Boris Johnson’s tax cut: Would it work?

5y Dave Beach

Boris Johnson’s tax cut: Would it work?

Boris Johnson has proposed to raise the 40p tax from £50,000 to £80,000 in his bid to become the next Tory leader – and the accountancy industry...

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What’s yours is mine –Joint property and Form 17
Personal Tax

What’s yours is mine –Joint property and Form 17

6y Helen Thornley

What’s yours is mine –Joint property and Form 17

Helen Thornley, Technical Officer at ATT, explains how joint assets owned by a couple can be treated for tax purposes Read More...

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Supreme Court rules against Pimlico Plumbers in landmark employment case
Legal

Supreme Court rules against Pimlico Plumbers in landmark employment case

6y Accountancy Age

Supreme Court rules against Pimlico Plumbers in la...

The ruling, relating to the employment status of plumber Gary Smith, will have wide implications for the gig economy and the rights of independent con...

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Inheritance tax is 'unfit for modern society' and should be abolished, says think tank
Personal Tax

Inheritance tax is 'unfit for modern society' and should be abolished, says...

6y Accountancy Age

Inheritance tax is 'unfit for modern society' and ...

The report states the current system “manages the uniquely bad twin feat of being both wildly unpopular and raising very little revenue" and proposes ...

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