Amy Chin

Member Since: 27th Jul 2023
Columnist
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Consulting Tax Editor for AccountingWEB.
I have spent the last 10 years teaching the accountants of the future, mainly ICAEW advanced level corporate reporting. I also cover tax news and write and edit tax updates for other publishers including PTP Limited.
Tax writer (BA FCA)
8th Dec 2023
Lack of kitchen facilities leaves annexe MDR claim half-baked
Those dealing regularly with stamp duty land tax (SDLT) might have been expecting to hear more from the Chancellor in last week's Autumn...
Personal tax
7th Dec 2023
Restrictions to HMRC’s helplines raise concerns
HMRC has today announced that it will be screening calls to its self assessment (SA) helpline and Agent Dedicated Line (ADL). It will be...
HMRC & policy
5th Dec 2023
Three simplifications to self assessment
Threshold bumped for 2023/24 The first announcement came in June 2023 when the tax authority bumped the threshold above which individuals...
HMRC & policy
28th Nov 2023
How to advise clients on basis period reform
In the tax year 2023/24, the “transitional year” for basis period reform, many businesses will have additional taxable profits to report...
HMRC & policy
22nd Nov 2023
Cash basis to replace accruals for self-employed
Promising to make it “easier for small businesses as they set up and grow” the Chancellor has announced the expansion of the cash basis of...
HMRC & policy
17th Nov 2023
HMRC fails in pursuit over £182.40 HICBC penalty
Michael Barrett, the appellant in this first tier tribunal (FTT) case , was liable to pay the high income child benefit charge (HICBC) for...
Personal tax
14th Nov 2023
MTD ITSA tax calculator is cause for concern
The topic at the heart of the most recent Making Tax Digital (MTD) co-creation meeting between HMRC and software developers was the MTD for...
HMRC & policy
10th Nov 2023
Agent reference number required on claim forms
From 26 February 2024, paid tax agents submitting form P87 for tax relief on employment expenses and/or MATCF for marriage allowance claims...
HMRC & policy
7th Nov 2023
Fair’s fair in goodwill valuation of care homes
HMRC can challenge deductions claimed by companies (and indeed sole traders and partnerships) either because of a statutory restriction (...
HMRC & policy
2nd Nov 2023
HMRC goes on an Indonesian phishing trip
As the mangrove forests of North Sumatra make way for palm oil plantations, the once abundant freshwater fish reserves are rapidly...
HMRC & policy