On Budget Day, the Chancellor announced that two additional conditions would be introduced to the definition of “personal company” for the purposes of Entrepreneurs’ Relief (ER). The tests take effect from 29 October 2018, and are intended to
HMRC recently announced that a number of businesses who would otherwise need to comply with the requirements of Making Tax Digital from 1 April 2019 would be deferred until 1 October 2019.
The Association of Taxation Technicians (ATT) welcomes new HMRC guidance1 published today which sets out HMRC’s approach to taxing individuals who buy and sell cryptoassets such as Bitcoin. The guidance should help individuals to meet
The Association of Taxation Technicians (ATT) is warning employees who receive a significant Christmas bonus that this could create surprising tax issues for them in the New Year. This is because HMRC’s IT systems cannot differentiate between a
Members may have heard that HMRC is trialling a new Self-Assessment pre-population API which will enable agents to download from HMRC information about their clients’ employment and pension income based on RTI data into their SA software. A
Scottish taxpayers who pay their taxes through self-assessment face extra problems as a result of the continued divergence in income tax rates, tax technicians have warned.
