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Option to tax changes from 1 February
From 1 February, HMRC will no longer acknowledge receipt of paper option to tax notifications. How do you ensure you receive evidence of the notification after that date?
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Tribunal says personal liability notice was valid
The Upper Tribunal recently considered a case where the director of a limited company was issued a notice to make good the company's unpaid NI liabilities following a liquidation. He tried to argue that some of the £300,000 was time barred under statute. What happened?
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Government crackdown on repayment agents
Repayment agents are those that solely exist to secure refunds for unclaimed reliefs, e.g. for the marriage allowance or fixed-rate deductions. However, many require customers to sign away their rights to receive the refund directly. The government has announced plans to clamp down on this type of practice. What are the principal concerns?
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Return filing season likely to be even busier than normal
With less than four weeks to go until the self-assessment filing deadline, HMRC has said that nearly 6 million returns are still outstanding. Why might 31 January this year be more urgent than last time round?
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HMRC makes changes to UK property returns
HMRC has made significant changes to the paper 60-day property reporting return to make it easier to complete. What’s changed?
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MTD ITSA delayed for two years
The 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?
