Changes to VAT penalties and interest from 01 January 2023

New HMRC R&D tax relief guidance ‘could be clearer’, says ICAEW New guidance from HMRC on Research and Development (R&D) tax relief ‘could be clearer’, according to the Institute of Chartered Accountants in England and Wales (ICAEW).HMRC’s draft guidance covers the restriction applying for contractor payments and payments for externally provided workers (EPWs) where the…

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New VAT penalty regime and other VAT news

New HMRC R&D tax relief guidance ‘could be clearer’, says ICAEW New guidance from HMRC on Research and Development (R&D) tax relief ‘could be clearer’, according to the Institute of Chartered Accountants in England and Wales (ICAEW).HMRC’s draft guidance covers the restriction applying for contractor payments and payments for externally provided workers (EPWs) where the…

1.25% increase to NIC and dividend tax ratesĀ 

New HMRC R&D tax relief guidance ‘could be clearer’, says ICAEW New guidance from HMRC on Research and Development (R&D) tax relief ‘could be clearer’, according to the Institute of Chartered Accountants in England and Wales (ICAEW).HMRC’s draft guidance covers the restriction applying for contractor payments and payments for externally provided workers (EPWs) where the…

Budget 2021

New HMRC R&D tax relief guidance ‘could be clearer’, says ICAEW New guidance from HMRC on Research and Development (R&D) tax relief ‘could be clearer’, according to the Institute of Chartered Accountants in England and Wales (ICAEW).HMRC’s draft guidance covers the restriction applying for contractor payments and payments for externally provided workers (EPWs) where the…

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COVID-19 Update 3

New HMRC R&D tax relief guidance ‘could be clearer’, says ICAEW New guidance from HMRC on Research and Development (R&D) tax relief ‘could be clearer’, according to the Institute of Chartered Accountants in England and Wales (ICAEW).HMRC’s draft guidance covers the restriction applying for contractor payments and payments for externally provided workers (EPWs) where the…

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Update on Government schemes in response to COVID-19

New HMRC R&D tax relief guidance ‘could be clearer’, says ICAEW New guidance from HMRC on Research and Development (R&D) tax relief ‘could be clearer’, according to the Institute of Chartered Accountants in England and Wales (ICAEW).HMRC’s draft guidance covers the restriction applying for contractor payments and payments for externally provided workers (EPWs) where the…

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COVID-19 Government schemes to help

New HMRC R&D tax relief guidance ‘could be clearer’, says ICAEW New guidance from HMRC on Research and Development (R&D) tax relief ‘could be clearer’, according to the Institute of Chartered Accountants in England and Wales (ICAEW).HMRC’s draft guidance covers the restriction applying for contractor payments and payments for externally provided workers (EPWs) where the…

Dividend 2017/18 and 2018/19

New HMRC R&D tax relief guidance ‘could be clearer’, says ICAEW New guidance from HMRC on Research and Development (R&D) tax relief ‘could be clearer’, according to the Institute of Chartered Accountants in England and Wales (ICAEW).HMRC’s draft guidance covers the restriction applying for contractor payments and payments for externally provided workers (EPWs) where the…

Autumn Budget 2017

New HMRC R&D tax relief guidance ‘could be clearer’, says ICAEW New guidance from HMRC on Research and Development (R&D) tax relief ‘could be clearer’, according to the Institute of Chartered Accountants in England and Wales (ICAEW).HMRC’s draft guidance covers the restriction applying for contractor payments and payments for externally provided workers (EPWs) where the…

Changes to flat-rate VAT in more detail with examples

New HMRC R&D tax relief guidance ‘could be clearer’, says ICAEW New guidance from HMRC on Research and Development (R&D) tax relief ‘could be clearer’, according to the Institute of Chartered Accountants in England and Wales (ICAEW).HMRC’s draft guidance covers the restriction applying for contractor payments and payments for externally provided workers (EPWs) where the…