Issue : Vol 196, Issue 5013

Registration of tax advisers legislation is workable

New dawn?

A Scottish viewpoint

Unexpected changes

Welcome stability

Widening the net

Putting a lid on it

Budget VAT changes bring renewed pressure on taxi firms to review contracts and models.

De minimis rules

NIC

VAT disbursement or recharge

How many sole trades?

Confusion with property deal; can the situation be salvaged? I have taken on a new client, whose previous adviser did not understand the rules on VAT and property and, most importantly, the option to...

The total VAT receipts in the financial year 2024-25 increased by 2% to £171bn from £168bn in 2023-24, according to HMRC statistics. The changes in total VAT receipts since 2023-24 are ‘a continuation...

HMRC has announced new fuel rates for company cars. They apply to all journeys on or after 1 December 2025, until further notice. For one month from the date of change, employers may use either the...