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Trading Income


26 March 2024

21 February 2024
Basis period reform - HMRC writes to unrepresented taxpayers
HMRC's letters to unrepresented taxpayers that they believe may be affected by basis period reform

19 February 2024
Self-assessment statistics highlight the need for software under MTD
HMRC statistics, which show that only almost 60% of self-assessment return filings made during the past tax year were by agents

29 January 2024
Tax treatment of software and website costs
Determining the correct tax treatment of digital expenses, such as software licences and developing and maintaining websites. Practical points to consider, as set out recently in a useful article by the Association of Taxation Technicians (ATT)

17 January 2024
New capital allowances - extended to certain partnerships
100% full expensing and the 50% first-year allowance (FYA), which HMRC has now confirmed will apply to partnerships with a corporate partner

10 January 2024
Selling online and paying taxes - new digital platform reporting rules
Why those selling goods and services online won’t be subject to a new tax, despite some information in the media over the past few days suggesting otherwise

14 December 2023
Making Tax Digital - consultation on recent changes
Draft regulations which are intended to enact recent changes to Making Tax Digital (MTD)

23 November 2023
Capital allowances relevant to the financial services industry - an introduction
The basis of capital allowances relevant to the financial services industry

16 November 2023
Tax relief for personal pension contributions (self-employed) - a case study
The criteria for tax relief to be given for a self-employed individual paying into a personal pension and how that tax relief works

23 October 2023
Measures to tackle late payment of invoices to support small businesses
New measures to tackle the issue of late payments to small businesses. These new measures will be included in the upcoming Prompt Payment & Cash Flow Review, due to be published shortly and are intended to improve delivery and enforcement of policies, enabling more small businesses to get paid on time

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Email: enquiries@technicalconnection.co.uk

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