taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration
Home Saved articles Viewed items Login Contact Free Trial Advertise View virtual issue View online issue
The burden placed on clients and advisers by the short MTD deadline.
Overseas employments HMRC has updated its guidance on employees working abroad, in particular the ‘How to calculate PAYE National Insurance contributions’ section, which has...
HMRC is sending a ‘one to many’ letter to agents as part of the borderline excepted estates project. The letter is being sent to agents who have submitted excepted...
A consultation has been launched on modernising the rules that determine whether a payment to a company’s non-corporate shareholders falls within the distributions regime....
HMRC has confirmed that it will not appeal a recent First-tier Tribunal decision that agreed with the taxpayer in the case of Clearwater Hampers Ltd (TC9843) that the cost of...
HMRC will not appeal the PGMOL case any further, meaning the First-tier Tribunal’s decision (TC9870) is now final. An HMRC spokesperson said: ‘The tribunal decided that...
A new child trust fund (CTF) taskforce, bringing together CTF providers and the government, has been formed in a push to reunite young people with their unclaimed funds worth more...
Requirements for foreign properties.
Increase in approved mileage allowance payment rates.
HMRC toolkit HMRC has published a 2026 version of its capital versus revenue expenditure toolkit. tinyurl.com/hmrccapvrevtk Pillar 2 HMRC has published notice 3 providing legal...
The UK tax gap for 2024-25 was estimated to be £59.2bn or 6.4% of theoretical tax liabilities, which were £924.4bn, according to HMRC data. Although this is about...
In its tax update 2026, the government confirmed plans to implement ‘more timely payments’ for taxpayers in income tax self assessment (ITSA) with the launch of a...
Show
12
Results
back to top icon