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.
For the information, guidance and resources specifically on COVID-19, please see our dedicated pages. Please note that these pages are no longer being actively maintained.
December 2023
- The devil is in the R&D reform detail (written for and available on AccountingWEB)
November 2023
- Full steam ahead for R&D relief reform (written for and available on AccountingWEB)
- Autumn Statement hands MTD reprieve to low income taxpayers (written for and available on AccountingWEB)
- Savers ride the tax tide due to rising rates (written for and available on AccountingWEB)
- Chancellor, drive up HMRC’s outdated mileage rates at Autumn Statement 2023 (written for and available on ContractorUK.com)
- R&D notification form is new hurdle for claimants (written for and available on AccountingWEB)
- CGT on UK Property Reporting Service - A Users' Guide (last updated 11 November 2023)
October 2023
- Playing the long game with Inheritance tax (written for and available on AccountingWEB)
- As resources wear thin, HMRC must turn to digital (written for and available on AccountancyAge)
- Don't fall victim to HMRC scams
September 2023
- May you live in interesting times (written for and available on Taxation)
- How to avoid unnecessary delays in claiming Self-Assessment repayments
- Almost half of R&D claims lack compulsory form (written for and available on AccountingWEB)
- Duality of purpose: Social media blurs the lines (written for and available on AccountancyAge)
August 2023
- Self Assessment threshold change: Solution or problem? (written for and available on AccountancyAge)
- Testing, testing – HMRC ponders a new piloting approach (written for and available on AccountingWEB)
July 2023
- Is it time to kill off Inheritance Tax?
- Tackling the cash basis conundrum (written for and available on AccountancyAge)
June 2023
- Alternative options whilst the Self-Assessment helpline is closed
- Playing in the sandbox - HMRC's policy pilot (written for and available on AccountancyAge)
May 2023
- Basis period reform - practicalities and pitfalls (written for and available on Taxation)
- A guide to the taxation of social media influencers (written for and available on AccountancyAge)
April 2023
- 2023/24 Tax year updates & housekeeping for individuals
- CT rate changes and straddling periods
- Breathing space from Capital Gains Tax for separating couples (written for and available on AccountancyAge)
2023 (January - March) Articles