HMRC clarifies rules on basis period tax reporting

Basis period reform introduced in April 2023.

HMRC confirms sole traders can deduct ULEZ fees

Vehicle replacement subsidy also available.

Record amount of tax relief paid out to creative industry

TV relief overtakes film tax relief.

Online process for claiming overlap relief delayed

Online service delayed to 11 September.

CIOT: remove CIS deductions on landlord payments

Construction tax rules ‘cause problems’ between tenants and landlords.