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The next step for Making Tax Digital Making Tax Digital (MTD) for VAT has been in place for three years, but this first phase excluded voluntarily registered businesses beneath the

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Prior to the March Spring Statement, most self-employed individuals were facing increased national insurance contribution (NIC) bills this year. However, those with profits up to and just over £28,000 will

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A recent First-Tier Tribunal (FTT) decision in the taxpayer’s favour has helped clarify that room rental is VAT exempt, but standard rating can apply if additional services are also supplied,

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It’s that time of the year again! What is ATED? We are all familiar with the term annual tax on enveloped dwellings (“ATED”) which has been with us since the

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Gains that qualify for business asset disposal relief (BADR) are taxed at a reduced rate of 10%, but relief for company shares is not available if the underlying company carries

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Having a reasonable excuse can be a get-out-of-jail-free card if you are charged a tax penalty. However, there is no statutory definition of the term, and what might constitute a

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It has now been a year since the domestic VAT reverse charge was brought into effect for most supplies of building and construction services. Whilst most construction businesses have grappled

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An easy way to reduce a business’s tax bill – and also increase the amount of funds withdrawn from the business – is to put a family member on the

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The first eight Freeport designated tax sites have now opened in Teesside, Humber and Thames. Freeports and their tax sites benefit from various incentives and tax breaks, but it remains

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People’s reactions to being nudged or jostled in the street vary a lot but there are essentially two kinds of reaction, either to puff up your chest and push back