Tackling the cash basis conundrum
Contracting

Tackling the cash basis conundrum

2y Emma Rawson

Tackling the cash basis conundrum

ATT technical officer, Emma Rawson, looks at the pros and cons of the income tax cash basis and HMRC’s attempts to increase its take up Read More...

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Business owners need certainty to encourage them to retain UK businesses, experts say
Business

Business owners need certainty to encourage them to retain UK businesses, e...

2y Greg Noble

Business owners need certainty to encourage them t...

23% of business owners having hastened their plans to either sell or wind down their businesses Read More...

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Generative AI to play potentially ‘transformative’ role in tax
Business

Generative AI to play potentially ‘transformative’ role in tax

2y Sam Alberti

Generative AI to play potentially ‘transformative’...

The technology can go beyond clerical usage and assist with the delivery of advisory services, experts say Read More...

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Collecting customer data the main barrier to HMRC’s Single Customer Accounts, ICAEW says
HMRC

Collecting customer data the main barrier to HMRC’s Single Customer Account...

2y Greg Noble

Collecting customer data the main barrier to HMRC’...

HMRC believes its Single Customer Account (SCA) scheme, which is expected to be in place by 2025, will transform its digital service offering Read Mor...

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Economy update: Storm clouds gathering despite Q1 growth
Business

Economy update: Storm clouds gathering despite Q1 growth

2y Jonathan Ashworth , Chief economist, ACCA

Economy update: Storm clouds gathering despite Q1 ...

Jonathan Ashworth, ACCA's chief economist, outlines why the UK economy faces challenges as inflation rises and risks intensify Read More...

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HMRC to appeal Gary Lineker IR35 case
HMRC

HMRC to appeal Gary Lineker IR35 case

2y Greg Noble

HMRC to appeal Gary Lineker IR35 case

Lineker won his case against HMRC over a £4.9m tax bill for income he earned from 2013 to 2014 and 2017 to 2018 Read More...

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How generative artificial intelligence can ease the mounting pressures on tax teams
Technology

How generative artificial intelligence can ease the mounting pressures on t...

2y Rob Griffin

How generative artificial intelligence can ease th...

ChatGPT and other generative AI solutions will soon become commonplace, argues Russell Gammon of Tax Systems Read More...

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Understanding the new R&D regulations: cloud computing, data license and pure mathematics
Cloud

Understanding the new R&D regulations: cloud computing, data license and pu...

2y Duncan Edwards , Incentives and reliefs senior manager, Markel Tax

Understanding the new R&D regulations: cloud compu...

Duncan Edwards, Incentives and Reliefs Senior Manager at Markel Tax, explains the motivations behind the recent changes to the R&D regime Read More...

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Government execution of MTD ‘out of control’ as costs spiral
HMRC

Government execution of MTD ‘out of control’ as costs spiral

2y Sam Alberti

Government execution of MTD ‘out of control’ as co...

The regime's total cost is now thought to be five times the original forecast Read More...

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Calls for overhaul of UK tax system ‘long overdue’
Tax

Calls for overhaul of UK tax system ‘long overdue’

2y Greg Noble

Calls for overhaul of UK tax system ‘long overdue’

The Chancellor's choice to dissolve the OTS runs the risk of conveying that it is not a priority for the Government Read More...

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Labour’s private equity tax raid would ‘substantially weaken’ UK PLC, experts say
Politics

Labour’s private equity tax raid would ‘substantially weaken’ UK PLC, exper...

2y Sam Alberti

Labour’s private equity tax raid would ‘substantia...

Fresh analysis suggests that HMRC is missing out on around £600m per year due to the carried interest loophole Read More...

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HMRC set to close self-assessment helpline for three months
HMRC

HMRC set to close self-assessment helpline for three months

2y Sam Alberti

HMRC set to close self-assessment helpline for thr...

The closure is intended to reduce the burden on HMRC phone lines and prioritise 'urgent' cases Read More...

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IR35: Government set to tackle ‘murky’ umbrella company market
Contracting

IR35: Government set to tackle ‘murky’ umbrella company market

2y Sam Alberti

IR35: Government set to tackle ‘murky’ umbrella co...

The fresh proposals mark the end of a 14-month wait for the findings of a public consultation Read More...

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Playing in the sandbox: HMRC's flawed policy pilot
HMRC

Playing in the sandbox: HMRC's flawed policy pilot

2y Helen Thornley

Playing in the sandbox: HMRC's flawed policy pilot

ATT Technical Officer Helen Thornley looks at the latest consultation from HMRC about how to improve the processes of testing of new systems and polic...

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CIOT: Poor HMRC service ‘hammers away’ at trust
Brexit & Economy

CIOT: Poor HMRC service ‘hammers away’ at trust

2y Sam Alberti

CIOT: Poor HMRC service ‘hammers away’ at trust

The Chartered Institute of Taxation has issued damning comments on HMRC's ongoing challenges with service levels Read More...

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The emerging challenges and responsibilities of ViDA in a changing world
Tax

The emerging challenges and responsibilities of ViDA in a changing world

2y Liz Salecka

The emerging challenges and responsibilities of Vi...

New EU VAT reforms look set to bring both challenges and opportunities for businesses and now is the time to prepare for them, says Thomson Reuters’ i...

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IR35 liabilities in public sector reach £300m
Contracting

IR35 liabilities in public sector reach £300m

2y Sam Alberti

IR35 liabilities in public sector reach £300m

The UKRI follows the DWP and DEFRA in being handed hefty tax bills Read More...

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Hint of future tax reductions welcomed but won’t quell uncertainty
Business

Hint of future tax reductions welcomed but won’t quell uncertainty

2y Greg Noble

Hint of future tax reductions welcomed but won’t q...

The Office for National Statistics revealed that the UK economy shrank by 0.3% in March after the economy grew by 0.1% in the previous three months Re...

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Pace of R&D change ‘adding complexity’ for accountants
R&D

Pace of R&D change ‘adding complexity’ for accountants

2y Sam Alberti

Pace of R&D change ‘adding complexity’ for account...

The lack of a clear reform roadmap risks erosion of trust in the R&D system, one expert says Read More...

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A guide to the taxation of social media influencers
Tax

A guide to the taxation of social media influencers

2y Steven Pinhey , Technical officer, ATT

A guide to the taxation of social media influencer...

Social media influencers need guidance if they are to understand what they need to report to HMRC says Steven Pinhey, technical officer at the Associa...

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HMRC says WFH does not affect service levels
HMRC

HMRC says WFH does not affect service levels

2y Greg Noble

HMRC says WFH does not affect service levels

HMRC had the lowest Whitehall department headquarters staff occupancy rates for the week commencing April 17 Read More...

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HMRC names and shames two offshore tax avoidance schemes
HMRC

HMRC names and shames two offshore tax avoidance schemes

2y Sam Alberti

HMRC names and shames two offshore tax avoidance s...

The two Belize-based schemes were "cynically marketed", a HMRC official said Read More...

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Market split on harsher treatment for tax avoiders
Contracting

Market split on harsher treatment for tax avoiders

2y Sam Alberti

Market split on harsher treatment for tax avoiders

A new HMRC consultation will assess whether to criminalise the failure to comply with a Stop Notice Read More...

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HMRC launches ‘potentially game-changing’ IR35 review
Contracting

HMRC launches ‘potentially game-changing’ IR35 review

2y Sam Alberti

HMRC launches ‘potentially game-changing’ IR35 rev...

A review of the controversial issue is long overdue, sources say Read More...

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

Inheritance tax freeze 'disproportionate' amid UK borrowing plateau

2y 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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Over half of SMEs opposed to R&D reform, study finds
Business

Over half of SMEs opposed to R&D reform, study finds

2y Sam Alberti

Over half of SMEs opposed to R&D reform, study fin...

'The scheme needs to be set out in a better way than the government is proposing' Read More...

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HMRC helpline has reached ‘critical point’, says ICAEW
HMRC

HMRC helpline has reached ‘critical point’, says ICAEW

2y Greg Noble

HMRC helpline has reached ‘critical point’, says I...

HMRC’s customer service offering is becoming a “real problem” for taxpayers, says Miskin Read More...

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