Your hand-picked members' resources for this quarter are ready for you to enjoy below.
The Chancellor of the Exchequer delivered what was more a mini-Budget than a Spring Statement. Rishi Sunak set out some very significant changes which add up, it is claimed, to 'the biggest net cut in personal taxation in over a quarter of a century'. This also included big changes for the economy.
Watch our expert panel discuss the 2021 Budget issues that could affect you and your clients—including SEISS grants, super-deduction on investments, changes to corporation tax, and much more...
Join Ben Chaplin, Managing Director at Croner Taxwise, and two advice team experts as they answer our VIP members' most pressing questions across Brexit, trade contracts, Capital Gains Tax and more
Unincorporated business, the self-employed and landlords were due to be the first group to come within MTD, but this has been pushed back several times and will now be implemented from April 2024. Although general partnerships will not be required to join MTD for ITSA until the tax year beginning on 6 April 2025 and the date when all other partnerships will be required to join is to be confirmed later.
Learn more about the ‘wholly and exclusively’ rule that applies when calculating an individual’s taxable trade income.
Find out about the corporation tax treatment of impaired debt from the perspective of a creditor company.