Issue : Vol 192, Issue 4899

Professional standards must be reasonable

Brexit challenges

I will handle it

Farming for the environment

Focus on the customer

Cards on the table

Office block conversion

Owner managed business

Farming partnership

Belgian client

HMRC has published new guidance on how employees can claim a tax refund for negative earnings. This typically arises as a result of a contractual clawback arrangements.The guidance confirms...

HMRC’s annual report for 2022-23 shows that investigations into tax evasion and tax avoidance have yielded a total of £34bn in extra tax revenue, up from £30.8bn last year. Of...

The CIOT is concerned that the ‘sandbox’ piloting approach in the consultation document The Tax Administration Framework Review: Creating innovative change through new legislative pilots...

The Treasury Committee has called for ‘a comprehensive and systematic review’ into the cost of over a thousand tax reliefs. The new report concludes that the tax system is too complex and...