Hannah Manning, Sophie Lloyd and Laura Jackson (Travers Smith) consider how HMRC may use its new legislative power to automate certain functions.
In the light of two recent surveys and HMRC’s evaluation, Paul Aplin OBE stakes stock of and considers the future for MTD.
Olga Bondar (Grant Thornton) considers the impending fundamental change to how VAT is to be reported.
An extended pilot phase allows for a better evaluation of MTD.
Some positive steps forward, but concerns remain.
Tina Riches (Smith & Williamson) sets out the key issues from the current consultations and the implications for tax agents and their clients.