HMRC has indicated that it will relent on charging late filing penalities for taxpayers who have registered with SA Online since 21 January but have not received their activation codes yet.
The new statutory residence rules have thrown up many questions since their introduction in the 2013 Finance Act.
Tolley takes a look at some of the practical effects of the new IHT provisions in Finance Bill 2013 and explains how best to prepare for the changes.
As part of their support for AccountingWEB’s Self Assessment Zone, Tolley is carrying out an interactive pol
HMRC this week confirmed that 1.5m individual taxpayers were hit with Self Assessment late filing and payment penalties following the 31 January deadline this year.