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tax relief ‘could be clearer’, according to the Institute of Chartered Accountants in England and Wales (ICAEW).HMRC’s draft guidance covers the restriction applying for contractor payments and payments for externally provided workers (EPWs) where the…