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

The Powers of Attorney Act 2023, which received Royal Assent in September, paves the way for LPA registration to be completed online

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 is moving ahead with its ‘digital by default’ ambition by pushing VAT registration to online only though do offer a paper version.

The 31 January 2024 deadline for submitting a 2022/23 self-assessment tax return is not far off, especially for those not yet registered.

State pension increases could be outpacing inflation next April, and there’s no guarantee of the Triple Lock surviving the next election.

Landlords in England and Wales might not be aware, but there is a free alert service that monitors significant activity on let property.

The government’s backtracking over the introduction of energy performance targets for property let out is facing criticism.