HMRC has published the latest advisory fuel rates (AFR) for company car users, effective from 1 December 2023, increasing diesel rates

In this week’s Q&A, we examine the tax and dividend considerations when a non-resident director is working overseas on a UK contract

As a result of the Upper Tribunal ruling in the Wilmott Dixon and Laing O’Rourke case, HMRC has issued an update on how to reclaim historic NIC charges as it does not plan to appeal

High earners with PAYE income over £150,000 will no longer have to file a self assessment tax return from 2025

Changes to cash basis reporting set out in the Autumn Statement will see the complete removal of the £150,000 turnover threshold limit for sole traders 

HMRC will be given a 30% rise in specific funding to expand debt collection activities from the new tax year 

Landlords with properties held in incorporated businesses are being warned to check that they are fully compliant with their tax affairs

In this week’s Q&A, Ewan Edwards, VIP tax advisor at Croner-i, examines whether capital allowances can be claimed when a business premises transfers to the owner’s home and needs refurbishment

The tribunal ruling in BlueCrest Capital Management’s tax arrangements means LLPs should revisit their agreements and profit share computations to assess how they interact with the salaried member conditions, explain Charlotte Sallabank, Christy Wilson and Hayley Rabet from Katten Muchin Rosenman

In this week’s Q&A, Croner-i tax adviser Alec McCarthy explains the stamp duty land tax implications when considering whether property leases are linked

Disgruntled and former employees contributed to a 47% rise in whistleblower reports about tax and covid frauds to HMRC

People building their own homes will be able to file VAT refund claims online for the first time with a longer timeframe to submit returns