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)
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