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1 July 2021Payment of corporation tax for periods ended 30 September 2020 if not liable to pay by instalments.5 July 2021Application for a PAYE settlement agreement for...
The reporting and payment deadline for the UK property tax return should be extended to 60 days, recommends the Office of Tax Simplification (OTS) in its second report on capital...
In Revenue and Customs Brief 6/2021, HMRC states that products designed specifically as complete meal replacements can be zero rated. This is in light of the Upper Tribunal...
The government raised only £40.8bn through ‘green taxes’ last year which is just 6% out of the £633bn collected through taxes overall, down from 8% of all...
Self assessmentMore than 63,500 taxpayers filed their 2020-21 tax return online on 6 April, HMRC has revealed. In total, some 950,000 online returns have been submitted so far this...
The online portal for the new VAT payment scheme closes on 21 June 2021.More than half a million businesses deferred £34bn in VAT due between March and June 2020 under the...
Views are sought on the effectiveness of the Office of Tax Simplification (OTS), established in 2010 and made a permanent, independent office of the Treasury in 2015.In line with...
New guidance from HMRC provides an overview of the new plastic packaging tax which will take effect in April 2022. It covers the scope of the tax, who is liable to register and...
In light of the First-tier Tribunal’s decision in Wickford Development Co Ltd (TC7864), HMRC has accepted that the installation of manual window blinds and shutters are...
HMRC has published new guidance on mini umbrella company fraud.It explains that, while there is no standard mini umbrella company fraud model, they usually involve the creation of...
Inheritance taxation can be an important instrument to address inequality, particularly in the current context of persistently high wealth inequality and new pressures on public...
HMRC has launched a call for evidence seeking views on the VAT rules relating to land and property and how they could be simplified.The document summarises some of the complexities...
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