Tax Online Blog

Following my previous article (penalties for failure to file returns on time, Sch 24, Finance Act 2021), I now look at the next set of penalties in Finance Act 2021.Schedule 25, Finance Act 2021... Read more

‘Tis the season of goodwill to all, and at LWA we’re giving you all the information you need on the tax benefits and implications that apply to giving gifts to your employees and to your family over... Read more

The new penalty regime replaces instant late filing penalties and aligns the VAT and income tax penalty regimes. The legislation allows HMRC to issue penalty points if returns are submitted late.... Read more

On Wednesday 27th October 2021, the Chancellor, Rishi Sunak, announced the autumn Budget with the overall theme of delivering “a stronger economy for the British people”. LWA’s Corporate &... Read more

The Statutory Sick Pay Rebate Scheme for Covid-related statutory sick pay (SSP) payments to employees closed on 30th September 2021. You have until 31st December 2021 to submit any final claims,... Read more

As the Paralympic Games conclude with team GB winning more medals than any nation but China, Robin Williamson reflects on steps taken by legislators over the past three decades to level the playing... Read more

In August, the Office of National Statistics (ONS) announced that the UK spent £38.5 billion on research and development activities in 2019, with the business sector making up 67% of this... Read more

Initially announced in the Spring Budget earlier this year, the Government has implemented an Extended Loss Carry Back measure which will allow businesses to make claims to carry back losses... Read more

With Covid-19 restrictions eased for gatherings, many couples have resumed their postponed plans to get married this summer, and hopefully looking forward to getting away on honeymoon! For other... Read more

Robin Williamson discusses an important consultation published on L Day Read more