Mothers on maternity leave will still have to file quarterly under Making Tax Digital for Income Tax, even if earnings are nil, if they are in first £50,000 wave
With significant changes to statutory sick pay (SSP) with day one eligibility from April, HMRC clarifies payment requirements if sickness straddles old and new rules and for employees on longer term absence
Judicial review at High Court sees Treasury barrister argue extensive inheritance tax (IHT) consultation ‘would have a significant effect on public finances’
Chair of the 2025 loan charge review, Ray McCann looks back on his time in the hot seat of this contentious review, the settlement terms, the level of online abuse and why this must never be allowed to happen again
Millions of side hustlers warned as HMRC receives huge tranche of £55bn worth of sales data from online platforms including eBay, Airbnb and finfluencer sites
In this week’s Q&A, Andy Gilderdale, advisor at Croner VIP Tax Team, considers inheritance tax implications of residence nil rate band (RNRB) where non-resident UK couple living in Spain plan to leave property in trust to daughter
Sweeping overhaul of ISA allowances leaves great uncertainty about HMRC’s proposed anti avoidance measures and the sense it may be a return to pre-2014 rules. Chris Etherington, private client tax partner, and Becky Thompson, tax associate at RSM UK assess the tax implications
Chancellor gives £50m to local councils to support low income households deal with soaring heating oil costs, which have seen prices more than double in a few weeks, due to the war in the Middle East
Mandatory requirement for financial services businesses including private capital investment managers to register as a tax adviser delayed for 10 months
Modernisation of corporate tax filing will see move to prescribed XBRL tagging framework from autumn 2027 to improve corporation tax computations, HMRC confirms
British high net worth individuals considering a quick return to the UK to escape conflict in the Middle East face a number of tax traps from statutory residency to the 10-year rule and worldwide tax liability, but there are options to mitigate the risk, explains Eamon Shahir, co‑founder of Taxd