HMRC service performance and ADL restrictions
MTD ITSA small business review
There will be no formal consultation.
Changes to HMRC digital services
New tax year issues to be aware of
- CT (introduction of small profits rate, marginal relief and associated companies rules from 1 April 2023) – profits of straddling periods time apportioned. There will be a practical point in May’s TAXline (the link will be added to this page once available).
- Get up to speed on associated companies rules.
Webinars and events
Tax in Practice 2023
Sign up for all dates in the series to hear about regular updates on current events and noteworthy developments in tax.