Jul

The settlement legislation seeks to ensure that where a settlor has retained an interest in

Jul

The tax gap for the 2020-21 tax year has been published and remains at 5.1%. This is the second

Jul

HMRC last published guidance on the standard for agents in January 2018 (updating the first set of

May

Intrastat declarations were historically used to collect information on the movement of goods from

May

The furnished holiday let (FHL) rules allow holiday lettings of properties that meet certain

May

The maximum amount that can be invested in an ISA in the current (2022-23) tax year is

Apr

HMRC has used new powers introduced in the Finance Act 2022 to name tax avoidance schemes and their

Mar

A wasting asset is an asset which has a predictable life of 50 years or less. HMRC’s guidance is

Mar

The UK’s Digital Services Tax (DST) came into operation on 1 April 2020. This tax is designed to

Feb

HMRC uses a number of different measures to help determine whether an activity is a trade

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