How to avoid payslip fraud
HMRC has published guidance for agency workers, temporary workers, contractors and individuals working through an umbrella or payroll company on how to avoid payslip fraud. The guidance explains what payslip fraud is, its implications and how to spot it.
Land tax administration in Scotland
The Scottish Land Commission has published a route map for modernising land tax administration, setting out “key practical steps that over five years would deliver benefits including efficiencies and improved policy delivery”. The route map addresses four strands of delivery:
- making better use of land data for tax decisions;
- improving land and property valuation;
- building a more joined-up system for delivery; and
- innovating and testing opportunities.
GAAR advisory panel opinion
The general anti-abuse rule (GAAR) advisory panel has published an opinion concerning disguised remuneration arrangements using dual payments. The opinion has been added to the GAAR collection page on GOV.UK.
Plastic packaging tax
From 1 April 2027, businesses must use a mass balance approach if they want to account for chemically recycled plastic in their plastic packaging tax return. HMRC has published guidance on GOV.UK on how businesses can prepare to use a mass balance approach and says that it will publish more guidance in early 2027.
How to build better tax system
ICAEW outlines the five institutional pillars needed to ensure the proper functioning of the UK tax system.
Tax Faculty
This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.