MTD

Ray McCann

Small businesses remain HMRC’s principal compliance target, but tackling non-compliance will require more than enforcement, argues Ray McCann.

Sophie Dworetzsky

Sophie Dworetzsky (Lombard Odier) reviews recent developments including rejected calls to extend IHT payment deadlines, proposed expansion of the UTT regime to individuals and trusts, and practical issues arising from pensions, SDLT and trust changes.

Ros Martin

Consultant Ros Martin provides an overview of this year’s Finance Act, including reforms to income tax and inheritance tax, the recast carried interest regime, changes to capital allowances and venture capital schemes, and expanded compliance and anti-avoidance provisions.

Sophie Dworetzsky

From AI in court to IHT and judicial review, Sophie Dworetzsky (Lombard Odier) reviews the latest developments.

Sophie Dworetzsky

Retrospective changes to the Temporary Repatriation Facility, updated FIG guidance and new AI guidance for advisers feature in this month’s review by Sophie Dworetzsky (Lombard Odier).

Sophie Dworetzsky

In this month’s update, Sophie Dworetzsky (Lombard Odier) reports the late change to the IHT reforms, the sharp increase in transparency and compliance obligations and some of the latest court rulings that matter.

Jonathan Athow

Jonathan Athow, HMRC’s Director General for Customer Strategy and Tax Design, outlines the department’s digital transformation plans, compliance strategy and modernisation agenda for the year ahead.