HMRC is widening the net by building out its compliance capabilities with machine learning and data analytics. We look at the implications of these superpowers.
Rules that temporarily allow for trading losses to be carried back for up to three years have been introduced under Finance Act 2021. Rob Ogilvie walks us through the details.
Russell Gammon summarises how working practices, regulatory pressures and technological innovation are set to impact the tax function.
Jonathan Tucker provides an update on timescales for HMRC’s new submission system for the corporate interest restriction (CIR) regime.