The ICAEW has published a response to the government proposal to merge the two current R&D schemes. https://www.icaew.com/insights/tax-news/2023/mar-2023/proposed-merger-of-r-and-d-schemes-icaew-responds Related content...
HMRC have published an Explanatory Memorandum C(2022)9254, providing a summary of EU legislation concerning extending the possibilities for making customs...
HMRC have updated their guidance Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020
March 2023
East Midlands freeport now fully operational
March 2023
HMRC webinars – VAT, trusts, capital allowances super-deduction
March 2023
Plastic packaging tax – tax relief on exported and converted components – HMRC update guidance
March 2023
Capital allowances commentary – new Claritax editions
March 2023
Redress payment taxable on partnership, not successor company – O’Neil and Anor
March 2023
Capital allowances – construction of hydro electric power station – Supreme Court to hear appeal on 23 March 2023 – SSE Generation Ltd
March 2023
BUDGET – Audio-visual tax reliefs
March 2023
BUDGET – A simpler tax system for small businesses
March 2023
BUDGET – Extending the cash basis for self-employed businesses – consultation
March 2023
BUDGET – New research and development scheme
March 2023
BUDGET – Corporation tax to increase as expected
March 2023
BUDGET – Investment zones
March 2023
BUDGET – Capital allowances – full expensing for companies (only)
March 2023
R&D – ICAEW responds to proposal to merge schemes
March 2023
R&D – amended list of qualifying activities – The Research and Development (Prescribed Activities) Regulations 2023
March 2023
Tobacco duty – HMRC update Raw Tobacco Approval Scheme (Excise Notice 2003)
March 2023
Self-employment – HMRC add live webinar links to guidance
March 2023
Capital allowances – super-deductions – HMRC launch letter campaign
March 2023
Corporation tax – relief for intangibles denied to corporate holders of LLP – Muller UK and Ireland Group LLP and Anor
March 2023
Corporate finance – interest restriction – groups – updated HMRC guidance
February 2023
Approved professional organisations and learned societies – List 3 updated
February 2023
R&D tax relief – ICAEW representations re proposed changes
February 2023
R&D tax relief – ICAEW responds to draft guidance
February 2023
Corporation tax – HMRC update Cotax Manual
February 2023
R&D tax relief – ATT responds to draft guidance
February 2023
Approved professional organisations and learned societies – List 3 updated
February 2023
Climate change levy – HMRC update utility direction guidance
February 2023
EU legislation within the scope of UK/EU Withdrawal Agreement and /NI Protocol – HMRC publish Explanatory Memorandum
February 2023
Online sales tax – HM Treasury publishes final outcome
February 2023
Audio-visual tax reliefs – ICAEW responds to HM Treasury’s consultation
February 2023
NICs – CWG5 (re Class 1A contributions) updated with 2023-24 figures
February 2023
R&D – HMRC issue letters requesting company directors to review previous claims
February 2023
Capital allowances – construction of hydro electric power station – Supreme Court to hear appeal on 23 March 2023 – SSE Generation Ltd
February 2023
HMRC webinars and video training – employers (general update) and advisers (super-deduction capital allowance)
February 2023
Tory MP calls for more capital allowances to support the green agenda
February 2023
Plastic packaging tax – Pay Plastic Packaging Tax – HMRC update guidance
February 2023
Gambling duty – HMRC update guidance
February 2023
VAT and corporation tax – personal liability notices upheld – Malone v HMRC
February 2023
Plastic packaging tax – records and accounts you must keep – HMRC update guidance
February 2023
ATT requests delay to R&D relief changes
February 2023
Plastic packaging tax – how to change the group representative – HMRC update guidance
February 2023
R&D relief and expenditure credit – Lords report
January 2023
VAT and CT assessments and penalties – “best judgement” basis challenged – WJE Ltd Kit Ling Chan
January 2023
Customs – HMRC update guidance on form JCL1 (Give Joint Contractual Liability (JCL) for a Customs Comprehensive Guarantee for potential debts)
January 2023
Customs – HMRC issue report on Accounting Officer assessment summary: Single Trade Window Programme
January 2023
Plastic packaging tax – requirement for invoice disclosure abandoned
January 2023
Customs – UK Trade Tariff: duty suspensions and autonomous tariff quotas – HMRC update guidance
January 2023
Customs – Customs Tariff (Establishment) (EU Exit) Regulations 2020 – HMRC update guidance
January 2023
Customs – (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 – HMRC update guidance
January 2023
Customs – HMRC update guidance on software developers providing customs declaration software