I've been completing Self Assessment Tax Returns since the beginning of time. Where a capital loss has arisen in the year (and is available to carry ...

From 14 October, anybody wanting to claim employment expenses [1] will need to use a paper P87 form and provide supporting ...

Many of us are waiting with bated breath to see what the Chancellor of the Exchequer has to say in her inaugural Budget ...

HMRC has contacted registered agents who may have more than one agent code for self assessment, VAT and corporation tax to ...

Kevin Prosser KC was the head of Pump Court Tax Chambers (‘Chambers’) in London. Adjacent to a property occupied by Chambers ...

This week’s round-up of accounting technology news and views includes news of HMRC’s latest tax return pre-population plans, IRIS’s new ‘practice in a box’ solution, and how one finance professional ...

I'm not sure whether to be impressed (getting Guidance in time, just, to be used for imminent deadlines) or horrified (producing guidance *before* ...

So for the case to apply in a split year scenario, the rules state that when someone leaves the UK they must cease to have a home in the UK at some point in the tax year they leave. So what is ...

During the coronavirus pandemic, HMRC announced that it would not issue late-filing penalties where a 2019/20 tax return was ...

I have a client which now has ten companies in their group, 8 make very small profits c.£20k and two make around £200k each. Of the 8 companies there are ...

I read that capital losses can be offset "in the most beneficial order". But if there are both gains and losses on shares, can those losses be set against ...

The first tier tribunal (FTT) has once again had to consider the thorny topic of “carelessness”. In the case of /Janet Bray Ltd vs HMRC/ TC09277 [1] ...