Update to meaning of R&D for tax purposes
ICAEW’s Tax Faculty highlights changes to the guidelines and legislation on the meaning of research and development for tax purposes. As announced at the Spring Statement 2022, pure mathematics will qualify as R&D for tax purposes from April 2023. This necessitated an update to the government’s guidelines on the Meaning of research and development for […]
Agent Update 104: points of interest
ICAEW’s Tax Faculty highlights key news and reminders for agents including: new option for identity verification; withdrawal of FBI2; crypto gains and losses; and voluntary class 2 national insurance contributions (NIC). Agent Update 104 contains numerous updates for agents. Many have been shared in tax news, but the following should also be noted. HMRC identity […]
HMRC’s agent update | ICAEW
ICAEW’s Tax Faculty highlights key news and reminders for agents including: new option for identity verification; withdrawal of FBI2; crypto gains and losses; and voluntary class 2 national insurance contributions (NIC). Agent Update 104 contains numerous updates for agents. Many have been shared in tax news, but the following should also be noted. HMRC identity […]
Agent Update 103: points of interest
ICAEW’s Tax Faculty summarises issues and reminders for agents including: a new agent toolkit; CGT 60-day paper returns; updates to HMRC’s app; tax returns for deceased individuals; webinars; HMRC’s online forms; COVID-19 VAT deferrals; and XBRL tagging of 2022 accounts. HMRC Foreign Income Toolkit HMRC has published a new toolkit to assist agents declaring foreign […]