Jennifer Plummer (BDO) considers the requirements for this valuable relief and outlines some of the complexities involved where corporate structures are not straightforward....
Proposed changes to Cash ISAs announced in the recent Budget could make the ISA regime more complicated and harder for savers to navigate, the Treasury Committee has warned. The committee had previously questioned whether lowering the Cash ISA...
Professional tax and accountancy bodies have issued new guidance on the ethical use of artificial intelligence (AI) in tax work, as the use of AI tools becomes more widespread across the profession. The guidance sets out how the Professional Conduct...
Shona Robison, Cabinet Secretary for Finance and Local Government, set out the Scottish Government’s Budget for 2026/27 on 13 January 2026. Income tax rates and bands: Limited by the Scottish Government’s previous commitment not to...
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
New guidelines on compliance expectations and practical methodologies to help with imported hybrid matches have been published by HMRC’s Agent Update issue 139, and include: clarifying key concepts such as payments, quasi-payments, reasonable to...
Damon Wright (K3 Tax Advisory) examines the Finance Bill provisions.
