In United Grand Lodge of England v HMRC [2023] UKUT 00307, the Upper Tribunal (UT) found that membership fees charged to Freemasons were not exempt from VAT.
Agent Update: December 2023
HMRC have issued their Agent Update for December 2023. We have summarised the key content for you with links to our detailed guidance on the topics covered.
SME Tax Monthly Summary December 2023
Missed our SME Tax Web-updates in December? Here is a summary of the month.
Spring Budget 2024 date confirmed and representations invited
The Chancellor, Jeremy Hunt, has announced that he will present his Spring Budget on Wednesday 6 March 2024. HM Treasury is inviting representations for the budget, from stakeholders.
Nichola's SME Tax Update 21 December 2023
Season's Greetings
This week, we combine some festive-themed elements with Artificial Intelligence (AI). On the more serious tax front, we take a look at the Scottish and Welsh budgets and have some top tips for various types of taxpayer.
Scottish Budget for 2024-25
Scottish Deputy First Minister Shona Robison announced the draft Scottish Budget for 2024-25 on 19 December 2023. A new Income Tax Advanced Rate of 45% will be introduced, meaning that, for example, a person with dividend income alongside employment, self-employment or rental income, has up to ten Income Tax rates to consider.
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