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MTD
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Striking a balance between closing the tax gap and not overburdening small businesses
Tricky balancing act
From paper to practicality – what does the latest MTD legislation say?
Hiding in plain sight
The end of director drawings as we know them?
The end is nigh
Differences between HMRC and the former Customs and Excise and Inland Revenue
Key to the door
Why digitalisation could simplify tax planning in the future
Simpler planning?
The increasing importance of the MTD penalty position
Don’t be late
MTD: Turning preparation gaps into advisory opportunities
Eye on the prize
First impressions of the 2025 Budget
Extraordinary chaos
CIOT roundtable on small business and tax compliance
More carrots?
Importance of setting software standards
Setting standards
Making tax digital – time to get ready
Time to get ready
Basis period rules: are we on the right path?
Are we on the right path?
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READERS'
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Readers’ forum: Making tax digital confusion
Readers’ forum: Preserving the family heritage
Readers’ forum: Partnership tensions
Readers’ forum: Can we claim input tax on house improvements?
New queries: 25 June 2026
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NEWS
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HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years
Refine inheritance tax measures on pensions
Surge in enquiries into inheritance tax returns
DEADLINE DATES
Deadline dates for July 2026
CASES
Read All
Special capital payments are liable to income tax
TOMS does not apply to ride-hailing business
Case remitted to First-tier Tribunal after errors in decision
Taxpayer’s registration was unprompted
Appeal to generic email not valid
MOST POPULAR
Readers’ forum: Making tax digital confusion
This week's opinion : 25 June 2026
HMRC delays full rollout of payrolling for benefits in kind
Workplace pension tax relief errors
Use of HMRC’s IR35 tool falls 71% in the past two years