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MTD for income tax is here

Individuals with combined gross income from sole trades or property over £50,000 must now keep digital accounting records and submit quarterly updates to HMRC. 

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VAT and cryptoassets: international developments

  • Article
  • 21 Jul 2026
  • ICAEW
Drawing on recent case law developments in Germany and Spain, members of ICAEW’s digital assets working party explain why UK businesses and their advisers should take care when applying the VAT rules to transactions involving cryptoassets.
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