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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Digital services tax still existing is a ‘failure’
HMRC

Digital services tax still existing is a ‘failure’

2y Greg Noble

Digital services tax still existing is a ‘failure’

The tax raised £358 million in its inaugural year, surpassing initial estimates by 30% Read More...

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Data management in the evolving tax function
Skills

Data management in the evolving tax function

2y Greg Noble

Data management in the evolving tax function

The composition of tax teams of the future could potentially be evolving away from its traditional look  Read More...

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‘Arbitrary’ new R&D threshold could encourage fraud
Brexit & Economy

‘Arbitrary’ new R&D threshold could encourage fraud

2y Sam Alberti

‘Arbitrary’ new R&D threshold could encourage frau...

40% R&D threshold is an "arbitrary" number and may exclude many SMEs, accounting experts caution Read More...

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HMRC in ‘listening mode’ with attempts to improve service levels
HMRC

HMRC in ‘listening mode’ with attempts to improve service levels

2y Greg Noble

HMRC in ‘listening mode’ with attempts to improve ...

Three months on from damning report, HMRC service levels remain below pre-pandemic baseline Read More...

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Gary Lineker's HMRC battle wasn’t an IR35 case after all
HMRC

Gary Lineker's HMRC battle wasn’t an IR35 case after all

2y Greg Noble

Gary Lineker's HMRC battle wasn’t an IR35 case aft...

HMRC has 56 days to appeal to the Upper Tribunal (Tax and Chancery Chamber) Read More...

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Declaring cryptoassets separately will help avoid ‘taxpayer confusion’    
HMRC

Declaring cryptoassets separately will help avoid ‘taxpayer confusion’    

2y Greg Noble

Declaring cryptoassets separately will help avoid ...

It is reported that around 6% of UK adults own cryptocurrency Read More...

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Accountants sceptical as government pledges to regulate umbrella industry
Business Regulation

Accountants sceptical as government pledges to regulate umbrella industry

3y Sam Alberti

Accountants sceptical as government pledges to reg...

Plans to establish a Single Enforcement Body have resurfaced having been reportedly shelved last year Read More...

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‘Further complexity’: accountants split on new R&D reliefs
Budget

‘Further complexity’: accountants split on new R&D reliefs

3y Sam Alberti

‘Further complexity’: accountants split on new R&D...

New R&D tax measures mark 'return to generosity' but add complexity, argue accounting experts Read More...

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Spring Budget: UK will not enter a recession, says Jeremy Hunt
Budget

Spring Budget: UK will not enter a recession, says Jeremy Hunt

3y Greg Noble

Spring Budget: UK will not enter a recession, says...

Chancellor Jeremy Hunt has unveiled the contents of his first Budget in the House of Commons Read More...

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What to look out for in the Spring Budget, according to the accounting market
Budget

What to look out for in the Spring Budget, according to the accounting mark...

3y Sam Alberti

What to look out for in the Spring Budget, accordi...

Though likely to be lacking in headline-grabbing policies, the 2023 Spring Budget could prove critical for the UK economy Read More...

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The future of R&D tax relief?
R&D

The future of R&D tax relief?

3y Emma Rawson

The future of R&D tax relief?

ATT technical officer, Emma Rawson, takes a look at the challenges arising from the proposed new combined R&D relief scheme Read More...

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Windsor Framework: an opportunity for the advisory role
Accounting Firms

Windsor Framework: an opportunity for the advisory role

3y Greg Noble

Windsor Framework: an opportunity for the advisory...

The protocol is the part of the Brexit deal which sets Northern Ireland's trade rules Read More...

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Accounting bodies: HMRC service levels ‘top priority’ for Spring Budget
Budget

Accounting bodies: HMRC service levels ‘top priority’ for Spring Budget

3y Sam Alberti

Accounting bodies: HMRC service levels ‘top priori...

HMRC service levels have fallen to an “unacceptably low level” and must be urgently addressed as part of the forthcoming Spring Budget statement, the ...

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Chancellor ‘walking on a knife edge’ with Capital Gains Tax
Budget

Chancellor ‘walking on a knife edge’ with Capital Gains Tax

3y Greg Noble

Chancellor ‘walking on a knife edge’ with Capital ...

There has been an 18% increase in CGT in the last year alone Read More...

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IR35 has been ‘damaging’ to the self-employed says Sir John Redwood
Politics

IR35 has been ‘damaging’ to the self-employed says Sir John Redwood

3y Greg Noble

IR35 has been ‘damaging’ to the self-employed says...

The Chancellor must decide whether he will include IR35 in the Spring Budget Read More...

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Rise in corporation tax ‘highly likely’ despite ‘rebellion building behind it’
Corporate Tax

Rise in corporation tax ‘highly likely’ despite ‘rebellion building behind ...

3y Greg Noble

Rise in corporation tax ‘highly likely’ despite ‘r...

Jeremy Hunt is facing calls for the rise in corporation tax to be abandoned Read More...

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R&D exodus for UK STEM amid ‘complexity and uncertainty’
HMRC

R&D exodus for UK STEM amid ‘complexity and uncertainty’

3y Sam Alberti

R&D exodus for UK STEM amid ‘complexity and uncert...

Half of all STEM businesses plan to move R&D activity overseas due to forthcoming changes Read More...

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HMRC’s new VAT penalties: A fairer system?
HMRC

HMRC’s new VAT penalties: A fairer system?

3y Lauren Harvey , Assistant accountants manager, The Accountancy Partnership

HMRC’s new VAT penalties: A fairer system?

At the beginning of the year, HMRC implemented a new penalties system for late VAT submissions and payments. The new points-based penalty system is ar...

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Mission Zero: Can taxes help us achieve Net Zero?
Business

Mission Zero: Can taxes help us achieve Net Zero?

3y Helen Thornley

Mission Zero: Can taxes help us achieve Net Zero?

Last month, a report into the UK's progress towards net zero recommended that the Treasury should review how the tax system could be used to incentivi...

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90% of ADR cases resolved within 120 days, despite shift to video call, states HMRC
HMRC

90% of ADR cases resolved within 120 days, despite shift to video call, sta...

3y Greg Noble

90% of ADR cases resolved within 120 days, despite...

HMRC has emphasised that all mediators will be impartial throughout the ADR process Read More...

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New HMRC umbrella company guidance ‘doesn’t solve the bigger issue’
Contracting

New HMRC umbrella company guidance ‘doesn’t solve the bigger issue’

3y Sam Alberti

New HMRC umbrella company guidance ‘doesn’t solve ...

This only serves to highlight flaws in the system, experts have said Read More...

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Determining IR35 status based on archaic case law
HMRC

Determining IR35 status based on archaic case law

3y Greg Noble

Determining IR35 status based on archaic case law

The government will have to decide if IR35 will be mentioned in the 2023 Spring Budget Read More...

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ICAEW urges industry collaboration to resolve HMRC backlogs
HMRC

ICAEW urges industry collaboration to resolve HMRC backlogs

3y Greg Noble

ICAEW urges industry collaboration to resolve HMRC...

The ICAEW has proposed an emergency taskforce should be created to help improve HMRC’s backlog Read More...

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Annual allowances - use them or lose them
Personal Tax

Annual allowances - use them or lose them

3y 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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R&D tax relief reform “isn’t enough” to prevent bogus claims, inquiry finds
R&D

R&D tax relief reform “isn’t enough” to prevent bogus claims, inquiry finds

3y Sam Alberti

R&D tax relief reform “isn’t enough” to prevent bo...

An estimated £469m worth of R&D-related error fraud occurred in the 2021/22 financial year Read More...

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Zahawi scandal illustrates no one is beyond reach, despite tax system complexity
HMRC

Zahawi scandal illustrates no one is beyond reach, despite tax system compl...

3y Greg Noble

Zahawi scandal illustrates no one is beyond reach,...

Penalty and settlement reportedly issued by former chancellor to HMRC in September 2022 Read More...

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