In this month’s exclusive Accountancy Daily CPD module, we look at the corporation tax loss carry back rules, which have been temporarily extended from 12 months to three years due to the pandemic
The latest EU VAT gap figures show that billions of euros a year are lost through VAT fraud due to a widespread failure to clamp down on evasion of the sales tax
The government has refused to undertake a further review of the loan charge situation, rejecting a clause to the Finance Bill allowing for a further enquiry into the loan charge following parliamentary debate
HRMC plans to close VAT and corporation tax phone lines for three days in December to allow staff to focus on areas of backlog from the Covid-19 pandemic
In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from the deadline for PAYE electronic payments to filing corporation tax returns for accounting periods ended 31 December 2020
A tribunal has ruled against HMRC declaring that the taxpayer was entitled to SME research and development (R&D) tax relief totalling between £800,000 and £1.2m
In this month’s VAT updates, Graham Elliott examines tribunal decisions in supply of sporting services, flat rate scheme for small business, and the margin scheme and second-hand cars in Northern Ireland
Large businesses are on the whole positive about their relationship with HMRC but warn that the level of service can be inconsistent and some advisers do not have the experience to deal with complex corporate tax queries
The government is to continue discussions with businesses into the implications of making ‘most supplies’ of land subject to VAT in order to simplify current legislation
The Treasury has rejected plans proposed by the Office of Tax Simplification (OTS) to overhaul inheritance tax but has made a few concessions on capital gains tax to simplify the complex rules
The Office of Tax Simplification (OTS) has been given the go-ahead to appoint two additional board directors as part of the government’s first review of its effectiveness
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