Changes to VAT penalties and interest from 01 January 2023
‘Fresh thinking’ needed in regard to MTD for ITSA The Institute of Chartered Accountants in England and Wales (ICAEW) has written to HMRC regarding how Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) can be better shaped to suit the needs of small property businesses and the self-employed.On 19 December 2022, HMRC…