A survey of 6,000 people, aged 18 to 80, revealed starkly different views on retirement across the generations. 

In 24/25 restrictions to the cash basis will be removed, making it the default for calculating profit for the self-employed and partnerships.

The two existing research and development (R&D) tax relief schemes are set to merge and will be similar to the current R&D expenditure credit.

National insurance contribution changes for the self-employed announced in the Autumn Statement come in from 6 April 2024.

The decline of trusts comes as no real surprise given the eroding advantages of using one and the requirement to register trusts with HMRC

HMRC has updated its guidance clarifying no taxable benefit for employers reimbursing employees for charging their company EVs at home