As a result of last year's success of Tax Talk, we have reviewed member feedback and are now following a structured format for topics. Rather than quickfire questions, this will be shaped by member questions.
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.
Consultations
Other
- R&D: Research and development requires detailed information form
- Pensions: Guidance for pensions protection post 6 April 2023
- Deadline to top up national insurance contributions extended
- Practical points: business tax
- Basis period reform overlap relief figures (form to follow)
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.
