HMRC Stakeholder Digest: 29 September 2023

Published on: 03 October 2023

Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC’s latest Digest provides short updates on basis period reform, registering for VAT and recently announced service changes.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

Popular Articles

Owner-Managed Businesses

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

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Employment Tax

Long service awards

Long service awardsEmployee recognition by an employer can be an important motivational tool, as well as having a positive effect on retention. Most employer awards made to an employee are treated as taxable earnings under ITEPA 2003, s 62 or as a benefit under ITEPA 2003, s 201 because they are

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Trusts and Inheritance Tax

Holdover relief for disposals by trustees

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14 Jul 2020 11:54 | Produced by Tolley Read more

Spring Budget 2024

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