Specialist Tax News

Employees who join their employer’s pensions salary sacrifice scheme stop paying pension contributions and instead sacrifice part of their gross salary in return for higher employer
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If you are a sole trader or landlord with combined turnover from trade and property exceeding £50,000 in 2024/25, you’re likely to be mandated into Making
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A recent First Tier Tribunal case gave us a useful reminder of the rules governing the VAT treatment of private tuition. In Rushby Dance & Fitness
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Date What’s Due 1 July Corporation Tax for year to 30/09/2024, unless quarterly instalments apply 5 July Last date for agreeing PAYE settlement agreements for 2024/25
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On 28 April 2025, the Government made several tax policy announcements, launched consultations and confirmed previously announced developments. Key points included: Mandatory payrolling of benefits in kind
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P11D forms for reporting expenses and benefits in kind provided to employees and directors in 2024/25 need to be submitted by 6 July 2025. Note that
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The deadline for reporting shares and securities and share options issued to employees for 2024/25 is 6 July 2025. This is the same as the deadline
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HMRC have published Tax Avoidance Spotlight 70 ‘VAT grouping structure arrangements used by care providers’, highlighting tax avoidance arrangements used by state-regulated care providers to reclaim VAT. The VAT
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The table below sets out the HMRC advisory fuel rates from 1 June 2025. These are the suggested reimbursement rates for employees' private mileage using their
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Date What’s Due 1 June Corporation Tax for year to 31/08/2024, unless quarterly instalments apply 19 June PAYE & NIC deductions, and CIS return and tax,
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Making Tax Digital for Income Tax (MTD for IT) will be introduced from 6 April 2026. Below are some frequently asked questions and answers. Who will
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From 6 April 2025, a new regime for the taxation of UK resident non-domiciled individuals came into effect. HMRC have published a brand-new manual on the
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