The Federation of Small Businesses (FSB) has called on the government to 'fix the system' that sees businesses incurring additional tax when they make improvements for net zero
In this month’s round-up of VAT cases, Graham Elliott examines the rulings on exempt services in Target Group, VAT group backdated exemption in Dollar Financial and judicial review at issue in KSM Henryk Zeman
In this month's exclusive Accountancy Daily CPD module, we focus on the super-deduction detailing what the relief is and how it is given, the conditions that must be met for the expenditure to qualify for the super deduction, and the disposal of the asset
The Upper Tribunal (UT) has overturned the First-Tier Tribunal’s (FTT) decision by ruling that corporation tax deductions of £2.5m were eligible for fees relating to advice on the disposal of assets
In our regular Q&A series, Croner Taxwise tax consultant Vivienne Cheung considers whether a loan to a non-employee shareholder should be treated as a benefit in kind
In HMRC’s most recent performance update spanning April to June 2021, it reports that by the end of the first quarter (Q1) in 2021-22, the debt balance had dropped by 13% to £50bn
Next year sees the rollout of the extension to Making Tax Digital for self-employed people, which means accountants need to start preparing their clients, explains Lee Murphy, managing director at The Accountancy Partnership
In a test case for the treatment of car allowances, the First Tier Tribunal has dismissed an appeal by Laing O’Rourke for National Insurance contributions (NIC) relief worth £2.2m
HMRC has updated its policy paper explaining the requirement for large businesses to notify the tax authority when they have adopted an uncertain tax treatment, due to come in next year
HMRC has clarified its position on historic claims about the VAT treatment of gaming machines following the outcome of two key cases with gambling companies
HMRC is inviting tax agents with fewer than 500 employer clients to join its agent online service (AOS) pilot which gives agents access to liability and payments data in clients’ PAYE for employers accounts
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