In this week’s Q&A, Croner-i tax adviser Stuart Farmer ATT explains how to calculate amortisation relief on historic goodwill incorrectly reported on corporation tax returns
Increases in company size thresholds will have a knock-on effect on off-payroll working rules (IR35), warns Neil Maslen CTA, senior manager at HW Fisher
Mark Doodney, tax enquiry expert at Croner-i My Vip Tax Team explains the definition of a competent professional in the eyes of HMRC when it relates to R&D compliance enquiries
HMRC has clarified the rules on the definition of subcontracted activities in R&D tax claims by SMEs, finally dispelling the confusion, explains Richard Edwards, CEO of R&D Community
Stephanie Court, tax director at RSM, warns there is a risk that HMRC is trying to move too far, too fast on digital transformation, by removing more people from self assessment without always having the correct data to calculate tax liability
High interest rates and frozen personal savings allowance means that more than a million extra savers could be caught by having to pay tax, as HMRC letters land on doormats