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Student loan rule changes from 2023

Around three-quarters of those students who started full-time undergraduate degrees in 2020/21 are not expected to fully repay their student loans. However, changes starting with the 2023 student cohort will see many paying more, and over half of new student loans are likely to be repaid in full. Current rules...

Making Tax Digital – the next step

Making Tax Digital (MTD) for VAT has been in place for three years, but this...

NICs boost for the self-employed

Prior to the March Spring Statement, most self-employed individuals were facing increased national insurance contribution...

A new breed of digital nomad

The pandemic has freed many workers from the confines of the office, leading to the...

Child benefit charge – can it be fixed?

A critical review of how the government taxes child benefits has raised a major question mark over HMRC’s approach to...
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Minimum pension age increase

The normal minimum pension age is set to increase from 55 to 57 on 6 April 2028, although some individuals will see their benefits protected under a new regime.
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Taxpayer victory leads to room hire VAT exemption

A recent First-Tier Tribunal ruling in the taxpayer’s favour has found that room rental is VAT exempt, but the decision may still be superseded by changes in legislation.
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Covid-19 support schemes fraud

Covid-19 support schemes fraud could be as high as £20bn, with HMRC’s Taskforce expected to recover funds until 2023.
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Non-trading activities…

A recent Upper Tribunal case has forced HMRC to clarify its interpretation of 'substantial' on non-trading activities for business asset disposal relief
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Room hire VAT exemption – taxpayer victory

A recent First-Tier Tribunal ruling in the taxpayer’s favour has found that room rental is VAT exempt, but the decision may still be superseded by changes in legislation.
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