The zero rate of VAT has been extended to include the installation of additional energy-saving materials (ESMs) from 1 February 2024.

HMRC has clarified the rules relating to capital allowances claims in mixed partnerships, confirming that all partners subject to corporation tax are eligible for enhanced capital allowances.

HMRC has updated the recommended reimbursement rates for employees reclaiming business travel in company vehicles.

There are currently three forms of compensation being awarded to subpostmasters following the Horizon scandal and each will have different tax implications.

HMRC has confirmed the mandation dates for making tax digital for income tax self assessment (MTD SA) as announced in the Autumn Statement 2023.

The reporting and paying of income tax and Class 1A national insurance contributions on benefits in kind is to be made mandatory via payroll software from April 2026.

HMRC has reminded investors in cryptoassets that they should declare any income or gains above the tax-free allowance on a tax return.

New guidance from HMRC confirms that profits used to assess student loan repayments and entitlement to student finance will include transitional profits from basis period reform.

The higher rate of capital gains tax (CGT) for residential property disposals will be cut from 28% to 24% from 6 April 2024.

Multiple dwellings relief (MDR) can significantly reduce the stamp duty land tax (SDLT) payable on the purchase of two or more properties in one transaction.

The threshold for earnings above which you have to pay back some or all of your child benefit will be increased from 6 April 2024 with a full overhaul of the regime promised in April 2026.

Two new savings products have been announced, aimed at supporting growth of UK companies and encouraging a culture of saving.

The remittance basis tax relief offered to non-UK domiciled individuals (non-doms) will be removed and replaced with a simpler residence-based regime from 6 April 2025.

Owners of furnished holiday lets will lose their entitlement to favourable income tax, capital gains tax and capital allowances as the FHL scheme is abolished.

The earnings threshold above which businesses must register for and start charging VAT has been increased.