Technical Articles
This section contains articles from our Technical Team about areas of interest and recent developments in tax. Articles reflect the position at the date of publication.
If you have any comments, would like to register an interest in a particular subject or have any suggestions for future articles, please contact the Technical Team.
For the information, guidance and resources specifically on COVID-19, please see our dedicated pages. Please note that these pages are no longer being actively maintained.
April 2024
- Basis period reform - FAQs (updated 22 April 2024)
- CGT on UK Property Reporting Service - a user's guide (updated 9 April 2024)
March 2024
- Connected company confusion for shared AIA (written for and available on AccountingWEB)
- Qualified by examination: Why it matters (written for and available on AccountingWEB)
- Government looks to regulate tax practitioners (written for and available on AccountingWEB)
- Class 2 National Insurance – what’s changing from April 2024?
- Chancellor raises High Income Child Benefit Charge threshold, with more to come (written for and available on AccountingWEB)
- Budget clarity on self-employed training costs (written for and available on AccountingWEB)
- Surprise cut to top rate of capital gains tax (written for and available on AccountingWEB)
- Is fiscal drag getting you down yet? (written for and available on AccountingWEB)
February 2024
- New MTD updates fail to fully address uncertainty (written for and available on AccountingWEB)
- HMRC targets unrepresented in basis period reform (written for and available on AccountingWEB)
- The downs and ups of Capital Gains Tax (written for and available on AccountingWEB)
January 2024
- Trading allowance - simplicity with strings (written for and available on Taxation)
- Basis period reform - FAQs
- 'Side hustle tax' is much ado about nothing (written for and available on AccountingWEB)
- HMRC to receive more information on online sales
- MTD for income tax - are we nearly there yet? (written for and available on Taxation)
- A brief history of tax-avoidance (written for and available on AccountingWEB)