Summer 2025
Summer 2025: Mandatory payrolling of benefits delayed, Class 2 NI calculation error, Multi-agent access for MTD IT, Check Employment Status for Tax tool, Guidance for non-doms, Guidance for non-doms, Childcare costs – don’t miss out! & Salaried members of LLPs.
Spring 2025
Spring 2025: Making Tax Digital – time to prepare, Side-hustle reporting threshold increased, Salary vs dividends: NIC changes, HMRC to close online filing service, R&D relief for subcontractors, Self Assessment and student loan repayment, High-income child benefit charge via PAYE & IR35: small company exemption.
Winter 2024
Winter 2024: Pensions to lose IHT exemption, Mind the NIC gap!, Evidence needed to claim employment expenses, CGT anti-forestalling rules, CGT anti-forestalling rules, Festive period RTI easement, EIS and VCT sunset clause extended, EIS and VCT sunset clause extended.
Autumn 2024
Autumn 2024: RTI reporting changes delayed, Furnished Holiday Lettings regime abolished, Making Tax Digital: jointly-owned property, Corporation Tax small profits rate, Tax refunds no longer automatic, Workplace nurseries & Changes to bereavement forms.
Summer 2024
Summer 2024: Cash basis by default, Basis period reform: additional profits, Major R&D scheme overhaul, Consider restarting child benefit, Commuting costs guidance updated, Voluntary Class 2 NIC wrongly refunded, New VAT compliance test for CIS & Reporting rules for digital platforms.
Spring Tax Briefing 2024
Spring Tax Briefing 2024: Student loans and basis period reform, Crypto investors urged to declare gains, Mandatory payrolling of benefits, Making Tax Digital: quarterly update returns, Subpostmasters’ compensation, Advisory fuel rates, Capital allowances for partnerships & VAT on energy saving materials
Autumn 2023
Autumn 2023: Pensions update – changes to income tax for beneficiaries, Nationwide Building Society bonus, HMRC demands more data, Relaxation of rules on self assessment for child benefit, Influencers subject to tax on non-cash gifts, Merged R&D relief scheme, Keeping a child benefit entitlement & Deadline extended for voluntary NIC payments.
Tax Briefing Spring 2023
Tax Briefing Spring 2023: Planning dividends in 2023, Coping with an HMRC nudge, MTD for income tax delayed again, Largest ever NMW rise, New VAT late-filing penalties, New VAT late-payment penalties, Recognising capital losses & Mind the NIC gap.
Autumn 2022
Autumn 2022: Cost of travelling to work, Electronic sales suppression, Working at home deductions, Paying PAYE, Beware of early RTI returns, Loans to employees, Paying your income tax bill, Reporting UK property gains & VAT portal to close.
Summer 2022
Summer 2022: Changing NIC in July, Trivial benefits for directors and family, Reporting employee expenses, Tax implications of Homes for Ukraine, Car or van questions, Preparing for MTD for income tax, Cost of living support, Beware of tax scams & Using your personal tax account.
