The normal minimum pension age (NMPA) will increase from 55 to 57 on 6 April 2028, although a protected pension age regime will be introduced.

A recent report by the public accounts committee estimates that the level of fraud and error across all Covid-19 support schemes could be as high

In Assem Allam vs. HMRC [2021] UKUT 0291, the Upper Tribunal found that previous HMRC guidance using a simple 80/20 test of trading versus non-trading

The government’s recently launched Help to Grow: Digital scheme has two aspects: impartial advice and guidance about how digital technology can boost a business’s performance,

Having a reasonable excuse can be a get-out-of-jail-free card if you are charged a tax penalty. However, there is no statutory definition of the term,

An easy way to reduce a business’s tax bill – and also increase the amount of funds withdrawn from the business – is to put

2021 ended with inflation sitting at 5.4%, but it may not have felt like that to you.  Source: Office for National Statistics. You may have

Owners of holiday lets and second homes in England have been able to avoid council tax by registering their properties as businesses. However, from April

With Christmas and New Year behind us, tax year-end planning should now be on your radar. The 2021/22 tax year will end on Tuesday 5

The Statutory Sick Pay Rebate Scheme (SSPRS), which ended on 30 September 2021, was reintroduced from 21 December 2021, with employers able to make retrospective

Directors who abuse the company dissolution process in order to evade debts, including the repayment of government-backed Covid-19 business loans, will be subject to stronger

With the 2021 self-assessment tax return deadline on 31 January, HMRC has been busy reminding taxpayers to declare any Covid-19 grant payments they might have