Delay in reform of VAT penalty system

Delay in reform of VAT penalty system

The reform of the VAT penalty system, which brings consistency to late payment and interest penalties and replaces the default VAT surcharge with a points based system, has been delayed until January 2023.

The Glasgow Climate Pact

The Glasgow Climate Pact

The headlines from the Glasgow Climate Pact and signposting to resources to help SMEs rise to the challenge.

HMRC delays Making Tax Digital for ITSA

HMRC delays Making Tax Digital for ITSA

Although the government has delayed its plans for the introduction of Making Tax Digital for ITSA (Income Tax Self-Assessment), Bates Weston urges self employed and landlords to make the move to digital record keeping sooner rather than later.