The Institute of Chartered Accountants of Scotland (ICAS) has called for a net zero tax strategy as it is vital to support individuals and businesses in the transition to net zero

Tax debts were not seen as a priority when balanced against maintaining cash flow and paying staff during the pandemic, according to research into HMRC debt collection

An insurance company has lost its case to reclaim £2m in VAT as there was no evidence that their work in removing black telemetric boxes from cars was not a supply for VAT

In our weekly Q&A, Croner Taxwise VAT adviser Tony Chamberlain considers whether hire purchase agreements should be categorised as goods or services for VAT purposes

In our handy guide to tax filing deadlines, we provide an at-a-glance guide to key dates from deadline for Forms P46(Car), P60 payroll reporting to employees, and confirmation statements showing benefits that have had tax collected through payroll in 2021-22

In this month’s VAT updates, Graham Elliott examines VAT rulings on dog grooming lessons, car boot sale rent and unjust enrichment

Understanding the nuances of VAT liability on charges for private tuition lessons is far from straightforward. Tim Palmer CTA ATT explains

The revenue from National Insurance Contributions (NICs) has hit £157bn, the highest amount on record

The High Court judgment in the Pugsley case is a salutary warning to tax advisors that there is no ‘legitimate expectation’ of independent review into giving security for VAT if offer not properly accepted. David Bloom and Nathaniel Rudolf QC examine the ruling

HMRC has updated the guidance on the fulfilment house due diligence scheme approval to clarify that if a business is sold the new owners must reapply for certification

A wholesale wine importer has lost its appeal for an input tax return of £581,000 with the court ruling that the company should have known its purchases were connected with VAT evasion  

In this week’s Q&A, Croner Taxwise VAT advice consultant Sally Atkins considers the VAT liability when organising a fundraising event for Ukraine