Total tax receipts surge by £23.1bn

Government revenue hit £392.5bn between April and September 2023.

ATT: R&D changes go against simplification remit

Professionals also warn that commencement date is too soon.

R&D tax relief ‘ignores’ small businesses

Business group urges Government to rethink R&D reforms.

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.