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.
November 2025
- Budget 2025 articles (all written for and available on AccountingWEB):
- Sweeping crackdown on promoters of tax avoidance schemes
- Budget brings welcome easements to restrictions on IHT reliefs
- Pension salary sacrifice reforms risk confusion and complexity
- Is pay-per-mile pricing the end of the road?
- MTD penalty 'soft landing' confirmed at 2025 Budget
- Unexpected new dawn for capital allowances
- Ensuring compliance with Corporation Tax carried forward loss relief claims (Updated)
- How to avoid agent services account headaches (written for and available on AccountingWEB)
- The Agent Services Account: Common issues and how to fix them
- Reactivating self assessment records can save time (written for and available on AccountingWEB)
- Just how ready are agents for MTD IT (written for and available on AccountingWEB)
- HMRC: Stories from the other side of the fence (written for and available on AccountingWEB)
October 2025
- How transitional rules on IHT reliefs affect gifts (written for and available on AccountingWEB)
- The ups and downs of the VAT threshold (written for and available on AccountingWEB)
- New online service allows real time HICBC payment (written for and available on AccountingWEB)
September 2025
- MTD digital exclusion applications are now open (written for and available on AccountingWEB)
- Scottish building safety levy – the journey so far (written for and available on Taxation)
- MTD – the exemption escape road (written for and available on AccountingWEB)
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)