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.
July
- 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)
May
- Multi-Factor Authentication – how can agents prepare?
- The outlook for Scottish taxes for the incoming Scottish government (written for and available on Taxation)
- Increased HMRC approved mileage rates for business travel announced
- MTD update: exemptions (written for and available on Taxation)
- Is electric car taxation a one-way street? (written for and available on AccountingWEB)
- Tax return changes put directors under the microscope (written for and available on AccountingWEB)
- HMRC's software dream: Who picks up the risk? (written for and available on AccountingWEB)
- From paper to practicality - what does the latest MTD legislation say? (written for and available on Taxation)
- New HMRC powers to tackle tax adviser misconduct (written for and available on into.tax)