Tax 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.
September
- Time to prepare for HMRC’s final MFA rollout (written for and available on AccountingWEB)
- How a new UK prime minister could shift the Scottish Budget (written for and available on AccountingWEB)
August
- Is mandatory direct debit for VAT and PAYE liabilities proportionate?(written for and available on AccountingWEB)
- MTD Update: Lessons from the first quarterly update (written for and available on Taxation)
- Timely payments for income tax self assessment – the problem with the proposed reforms (written for and available on Taxation)
- HMRC-led MTD sign up: advice for agents
- Is it time to rethink tax relief for job expenses? (written for and available on AccountingWEB)
- HMRC to start signing up MTD no-shows (written for and available on AccountingWEB)
- Budget wish list: taxes, tinkering and transparency (written for and available on AccountingWEB)
- EV pay per mile: More potholes than answers (written for and available on AccountingWEB)
- MTD Update: Ready to file? (written for and available on Taxation)
July
- Protecting state pension with Class 2 NIC (written for and available on AccountingWEB)
- MTD Update: Calendar quarter elections (written for and available on Taxation)
- What did we learn from the first phase of MFA rollout?(written for and available on AccountingWEB)
- Timely payments: A sledgehammer to crack a nut? (written for and available on AccountingWEB)
- Are changes on the horizon for PAYE settlement agreements? (written for and available on AccountingWEB)
- HMRC eyes tougher rules for company share buybacks (written for and available on AccountingWEB)
- MTD Update: Requirements for foreign properties (written for and available on Taxation)
- How to solve the small business tax gap (written for and available on AccountingWEB)
- HMRC eyes mandatory direct debit for VAT and PAYE (written for and available on AccountingWEB)
- Increasing mileage rates leave miles to go (written for and available on AccountingWEB)
June
- Trust register changes: What trustees need to know (written for and available on AccountingWEB)
- A new approach ahead for corporation tax computations (written for and available on AccountingWEB)
- MTD Update: Preparing for the first quarterly submission (written for and available on Taxation)
- Mandatory Tax Adviser Registration: Clearer, but not clear enough (written for and available in Tax Journal)
- New director tax requirements raise more questions (written for and available on AccountingWEB)
- Tricky Balancing Act: Striking a balance between closing the tax gap and not overburdening small businesses (written for and available in Taxation)
- MFA: What is the agent identifier and other questions (written for and available on AccountingWEB)
- Mandatory payrolling of BiK: HMRC opts for a phased approach (written for and available on AccountingWEB)
- HMRC announce phased implementation of mandatory payrolling of benefits in kind
- HMRC confirms timetable for introduction of MFA to agent accounts (written for and available on AccountingWEB)
- Get ready now for increased security on HMRC agent accounts (written for and available on AccountingWEB)