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
With less than four weeks until tax year end, the clock is ticking for taxpayers wanting to make use of Bed & ISA rules, explains Alice Haine, personal finance analyst at Bestinvest
In this week’s Q&A, Alex Jones, advisor at Croner-i VIP Tax Team, explains the backward look and implications of exceeding £90,000 VAT registration threshold in a single instance
Overhaul of tax relief for charities from April to stop tax avoidance will see tougher rules on tainted donations, approved charitable investments, and income from donations in wills
Early adoption of payrolling benefits in kind in real time is allowed, but deadline to sign up is 5 April, HMRC confirms, and after that date employers will have to wait for 2027-28 tax year
Stopping VAT abuse by offshore online sellers can only be achieved by scrapping import VAT exemptions and de minimis rules, and even Amazon is calling for urgent change to the deemed reseller rules, explains Richard Allen, online retail VAT consultant and campaign manager at RAVAS
In this week’s Q&A, Eleanor Bradshaw, adviser at Croner-i VIP Tax Team, considers whether a particular property is mixed use for stamp duty land tax (SDLT) as it has a paddock
Taxpayers need to pay what they owe to HMRC in the next few days or face costly penalties as Tuesday deadline for final payments for 2024-25 tax year looms
Significant changes to residential property tax make argument for incorporation more compelling but does it really make financial sense for smaller landlords, asks Amy Cole, private client tax director at Menzies LLP