Making Tax Digital
Making Tax Digital is a key part of the government’s plans to make it easier for businesses to get their tax right.
Professional Conduct in relation to Taxation
Professional Conduct in Relation to Taxation has been updated making it easier to navigate with a new digital structure.
News in tax
Delay to VAT reverse charge announced
In a dramatic reversal, HMRC announced last Friday that the introduction of VAT reverse charge in construction would be delayed by 12 months.
VAT - Entitlement to recover
Jan Garioch CA discusses a recent case, HMRC v Frank A Smart & Son Ltd, which saw the Supreme Court delve into the jurisprudence of the ECJ to find the answer.
New thoughts on accounting for tax
Donald Drysdale comments on a proposal on accounting for tax, offered by CAN as the first in a series of ‘corporate accountability standards’ to replace IFRS.
Daily tax penalties north and south
Recent Tax Tribunal decisions cause doubt on the effectiveness of UK-wide Taxes Management Act penalty provisions and Scottish tax legislation.