Tax Adviser articles

Making Tax Digital: HMRC updates notice 700/22 with guidance for exemption
Technical newsdesk looks at the new section 3 of notice 700/22 which looks at the circumstances where taxpayers may be exempt from MTD.
1 April 2019

Making Tax Digital for VAT: 31 days to go
Technical newsdesk sets out some reminders to check that you are prepared for MTD.
1 March 2019

Making Tax Digital
Richard Wild looks at the MTD pilot, timing of when to enrol and the different types of correspondence you may receive from HMRC.
1 February 2019

Countdown to MTD for VAT
Neil Warren answers some key questions about the new MTD regulations that will apply to most VAT registered businesses from April 2019.
1 February 2019

Making Tax Digital: An update
Technical newsdesk looks at the live VAT pilot, deferral of mandation for some businesses and the position on penalties.
1 December 2018

The steps to take
Dale Simpson provides a practitioner’s view on how firms can ensure they’re ready for Making Tax Digital
1 October 2018

Making Tax Digital for VAT: taking notice of HMRC’s new guidance
Technical newsdesk looks at HMRC’s Notice 700/22 Making Tax Digital for VAT
1 September 2018

Getting your ducks in a row
Mark Purdue provides an update on HMRC’s pilot on MTD for VAT, and considers the importance of ensuring you have the correct solutions and processes in place for your clients.
1 September 2018

Making Tax Digital update - draft legislation to deal with penalties
The draft legislation to deal with penalties for failing to make returns, penalties for late payment, and the way that interest is charged and repaid for VAT was published on 6 July 2018.
1 August 2018

Making Tax Digital – staying updated
A round up of current actions on MTD by the CIOT and the ATT.
1 June 2018

Making Tax Digital update
HMRC launch Making Tax Digital (MTD) income tax pilot for the self-employed and the MTD VAT pilot
1 May 2018

Making Tax Digital interest harmonisation and sanctions for late payment: CIOT, ATT and LITRG responses to consultation
1 April 2018

Making Tax Digital for VAT
1 February 2018

Making Tax Digital: CIOT comment on the draft secondary and tertiary legislation
1 January 2018

MTD for VAT: an update
1 January 2018

Making Tax Digital – not in the long grass
Richard Wild provides a update.
1 December 2017

Making Tax Digital – sending a man to the moon. 
Georgina  Head consider the skills need for a future in tax.
1 November 2017

Making Tax Digital – secondary and tertiary legislation published for consultation
1 November 2017

Making Tax Digital – a summary of the key elements and what’s ahead
1 October 2017

Getting your hands dirty
Tim Andow provides a practical overview of considerations when planting seeds for a successful implementation of MTD
1 September 2017

Making Tax Digital:  VAT is leading the way
1 September 2017

Making Tax Digital for Individuals: Dynamic Coding (PAYE Refresh)
1 August 2017

MTD – Sanctions for late submission and late payment
The CIOT, LITRG and ATT respond to HMRC’s latest consultation on late submission penalties and late payment penalty interest
1 August 2017

Making Tax Digital - The reconstruction of tax
Mark Purdue considers how Making Tax Digital will affect the work undertaken for clients
1 July 2017

Making Tax Digital
Contrary to popular belief, Making Tax Digital (MTD) is not dead.
1 June 2017

Changing the Game
Georgiana Head looks at how the tax profession will change as a result of MTD
1 June 2017

Making Tax Digital: pilot launched
1 May 2017

Making Tax Digital and cash basis accounting for traders and landlords: Draft Finance Bill 2017 legislation
1 April 2017

Making Tax Digital: the House of Lords examine the proposals
1 April 2017

MTD: The next steps are revealed
1 March 2017

Making Tax Digital – the CIOT, ATT and LITRG consultation responses
1 January 2017

Inaccessible terrain
1 January 2017

Practice makes perfect!
1 January 2017

Have your say on HMRC’s Making Tax Digital proposals
1 October 2016

Making Tax Digital – a look at the VAT aspects
1 July 2016

Pausing to reflect
1 June 2016

Making Tax Digital – update and current position
1 May 2016

Making tax digital: the view from HMRC
1 April 2016

Digital tax concerns
1 April 2016

CIOT set up new working group ‘Digitalisation and Agents Strategy’
1 February 2016