An introduction to DAC6 and the OECD Mandatory Disclosure Regimes in the context of UK reporting.
TAXbites provide a brief reminder of the basics on popular topics. Each recording lasts around 10 minutes and is freely available for all to view
An overview of the new off-payroll working rules in the private sector from 5 April 2020
The first in our TAXbite series on off-payroll working, this episode gives a general overview of the rules.
An introduction to checking your national insurance contributions.
This free TAXbite explains the rules for rent a room relief and how to apply if you or your client qualifies.
This TAXbite explains the 2018 and 2019 changes to entrepreneurs' relief, which was renamed business asset disposal relief (BADR) following the 2020 Spring Budget. The changes introduced include the two-year ownership test and the economic ownership test.
This TAXbite talks about exemptions under Making Tax Digital.
This TAXbite explains how the margin schemes for VAT operate within Making Tax Digital.
An overview of the interaction between VAT retail schemes for MTD for VAT
This TAXbite explains how the flat rate scheme for VAT operates within Making Tax Digital.