Issue : Vol 197, Issue 5028

Making tax digital for income tax is now live

Clearing a path

Lessons from early adopters

Mind the principal

Turning the screw on CIS compliance

First-tier Tribunal rules that giant marshmallows are not confectionary in Innovative Bites Ltd (TC9831)....

Principal private residence

VAT

Stamp duty land tax

Inheritance tax

Purchase invoice and partial exemption calculations I have an unusual situation with a partially exempt client, namely that purchase invoices are not processed into the accounting system until they...

On 1 April 2026, the work of the Valuation Office Agency (VOA) was brought into HMRC, and the VOA has ceased to exist as an executive agency. The Valuation Office is now responsible for valuing...

In the fourth and final issue of Ready, Steady, File!, HMRC’s newsletter for participants of the 2025 making tax digital (MTD) testing programme, HMRC reveals that at the end of March 2026,...

HMRC has confirmed that it will treat any taxpayer who included an SA109 on their 2024-25 tax return as automatically temporarily exempt from making tax digital (MTD) for income tax until April 2027....

The charter stakeholder group has launched a survey to obtain feedback on HMRC’s performance against the standards in its charter over the period 1 April 2025 to 31 March 2026. The results of...