HMRC has deferred by one year the deadline for businesses reporting under Making Tax Digital (MTD) for VAT to meet the requirement to have ‘digital links’ within their recordkeeping for transferring information from Excel spreadsheets and other data sources to their online VAT filing

As EU governments make rapid changes to VAT reporting and payment schedules in light of the coronavirus pandemic, tax authorities across member states are taking very different approaches, with complex schemes with disparate qualifying criteria, payment deferrals and some taking no action as yet 

Following some initial confusion, HMRC has now updated its advice for businesses and individuals affected by coronavirus to make clear that the six-month income tax self assessment deferral for payments due in July applies to all taxpayers, and not just those who are self-employed

The government has published the details and eligibility criteria for the small business and retail sector grant schemes which form part of a £22bn coronavirus support package and have begun paying out

HMRC has issued specific guidance flagging up concerns that workers returning to the NHS to help respond to the coronavirus outbreak are becoming targets for tax avoidance schemes by unscrupulous advisers

The Coronavirus Act 2020 allows the Treasury to extend HMRC’s powers - described as 'functions' - as and when required while the Act is in force, with little indication of any control measures, reports Sara White

Workers who have not taken all of their statutory annual leave entitlement due to Covid-19 will now be able to carry it over into the next two leave years, the government has announced

In a further update to the Coronavirus Job Retention Scheme guidance, the government has announced that it will now cover the employer national insurance (NI) and employer auto enrolment costs for furloughed staff

As the details of Chancellor Rishi Sunak’s ‘unprecedented’ package of support for individuals and businesses affected by the coronavirus pandemic emerge, directors of limited companies have found they risk falling between the two key schemes, reports Pat Sweet

HMRC has published guidance on the self-employment income support scheme to combat losses as a result of coronavirus, which confirms that partnerships are eligible to apply, reports Pat Sweet

On Thursday 26 March the Chancellor announced the Coronavirus Self-employment Income Support Scheme to provide financial support for the self-employed and members of partnerships in the form of a taxable cash grant in the fight against covid-19. Here we assess the key measures and eligibility criteria

Due to measures put in place to stop the spread of coronavirus, HMRC has temporarily changed the way it deals with stamp duty payments on shares bought on a stock transfer form, and will no longer accept cheques