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HMRC’s Self-Assessment line summer closure

HMRC’s Self-Assessment helpline closed on 12 June 2023 and will re-open on 4 September 2023. This closure is part of a trial to direct Self-Assessment queries from the helpline to HMRC’s digital services, including online guidance, digital assistant

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New powers for charities

From 14 June 2023, the latest set of changes mandated by the Charities Acts 2022 came into force. Changes now in place include simplified legal requirements that charities must comply with before selling, transferring or leasing land, and new

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Gift Aid small donations scheme

The Gift Aid Small Donations Scheme (GASDS) allows qualifying charities and Community Amateur Sports Clubs (CASCs) to claim a top-up equivalent to Gift Aid on small donations of money made without a Gift Aid declaration. A small donation is defined

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New life sciences growth package announced

The Chancellor, Jeremy Hunt, has announced a new £650 million package of measures to help boost UK life sciences. The new ‘Life Sci for Growth’ package brings together 10 different policies including £121 million to improve commercial clinical

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Effects of settlement legislation

The settlement legislation is intended to prevent an individual from gaining a tax advantage by diverting his or her income to another person who is liable at a lower rate of tax or is not liable to Income Tax. Where a settlor has retained an

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Tax exempt private medical costs

There is no requirement for employers to pay tax and National Insurance on certain health benefits covered by tax concessions or exemptions. For example, there is no requirement to report employees’ medical or dental treatment or insurance if they

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Check when to expect reply from HMRC

HMRC has a useful online tool to help agents and taxpayers know when they can expect to receive a reply from HMRC regarding a query or request that they have made. The online tool is updated weekly. The online tool has recently been extended to

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Passport delays and applications

A recent investigation by the House of Commons Committee of Public Accounts, in connection with the UK passport office, has found that hundreds of thousands of applicants faced unacceptable delays in receiving their passports. Following the removal

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Complexity may be double-edged sword

There does seem to be a trend to replace human interactions with automated AI systems. This is especially evident in the management of our tax system. There was a time, many years ago, when each taxpayer’s tax affairs would be managed by a local tax

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What you can and cannot patent

The GOV.UK website offers the following guidance if you are considering a patent application. A UK patent may help if you want to take legal action against someone who uses your invention without your permission. For example, if they sell or

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