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.
August 2025
- Voluntary VAT registration date cannot be changed (written for and available on AccountingWEB)
- The circuitous double-cab pickup journey continues (written for and available on AccountingWEB)
- Two HMRC services help to resolve stalled queries (written for and available on AccountingWEB)
- Pension policy changes shift liability for IHT (written for and available on AccountingWEB)
- Clarity lacking on mandatory agent registration (written for and available on AccountingWEB)
- Making Tax Digital for Income Tax (written for and available on International Accountant Magazine)
- A roadmap to the MTD year-end process (written for and available on AccountingWEB)
July 2025
- Government presses on with IHT relief restrictions (written for and available on AccountingWEB)
- A closer look into the latest MTD legislation (written for and available on AccountingWEB)
- Legislation Day 2025: MTD for Corporation Tax scrapped (written for and available on Tax Journal)
- Class 2 confusion likely to continue until autumn (written for and available on AccountingWEB)
- How to navigate the mid-year CGT rate changes (written for and available on AccountingWEB)
June 2025
- How does Scotland’s devolved taxes landscape look? (written for and available on AccountingWEB)
- Making Tax Digital - time to get ready (written for and available on Taxation)
- I'm an MTD taxpayer, get me out of here! (written for and available on AccountingWEB)
- When MTD meets PCRT: what the new guidance means (written for and available on AccountingWEB)