Latest News
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MTD ITSA delayed for two years
Personal TaxThe government has announced a further delay to the introduction of Making Tax Digital for Income Tax Self-Assessment (MTD ITSA). Why and what's the new timeframe?
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Scottish Budget approved - after furore!
Personal TaxThe Scottish Budget for 2023/24 went ahead on 15 December but only after a furore in the Scottish Parliament about leaked documents relating to the proposed tax and other announcements. But were these good or bad news if you’re a Scottish taxpayer?
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HMRC makes further changes to Form P87
Employment lawIn May 2022 HMRC made Form P87 mandatory for employees claiming tax relief for job-related expenses unless they had already made a claim through self-assessment. What's it changed now?
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New VAT penalty regime to start in January 2023
VATThe often-criticised default surcharge regime is coming to an end, and a new system for late VAT returns and payments will be introduced from 1 January 2023. How will the migration to the new scheme be handled?
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Don’t miss key December deadline
Personal TaxThe deadline for filing your tax return for 2021/22 is 31 January 2023. However, an earlier deadline of 30 December might be relevant to you.
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When is a dividend “paid” for tax purposes?
Personal TaxThe First-tier Tribunal recently considered a case where two shareholders were voted an interim dividend which were then paid on separate dates. HMRC wanted to treat the dividend of one shareholder as paid on the date the other shareholder received the funds, which would have made it taxable in the UK. What’s the full story?