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Croner-i VIP Tax Team A surge in HMRC letters to crypto investors is causing widespread concern about a lack of awareness about their individual tax liability, warns Neil Tipping, lead tax enquiry consultant at Croner-i VIP Tax Team. HMRC is becoming increasingly active with over 65,000 nudge letters having been sent out to suspected crypto investors in 2025. In 2024, 27,700 letters were sent out.  This is in advance of the new reporting obligations for cryptoasset service pr

Ian Ko , Senior associate, Kingsley Napley LLP. Croner-i A recent Deloitte Australia AI mishap underscores the risks of reliance on Generative AI tools and should be a warning light for accountants in light of new AI usage requirements in the ICAEW Code of Ethics, explain Ian Ko and Sam Binymin of Kingsley Napley LLP. In October 2025, fabricated material, including quotes and citations, was discovered in an assurance review of the Australian Department of Employment Workplace

CIPD HR-inform . Croner-i Stacie Cheadle, Croner-i technical writer, looks at the rights your employees have during IVF treatment According to research from the social enterprise Fertility Matters at Work, around 63% of employees undergoing IVF take sick leave to undergo treatment. Why are they doing this? Because there is no statutory right to time off for this treatment, but there have been calls to change that. Stacie Cheadle, Croner-I Technical Writer, looks at the statut

Greg McNally , Founder and managing partner,  VITA. Cr oner-i Greg McNally, managing partner at VITA, puts the case for a radical approach to the VAT threshold to allow HMRC to focus on large company compliance and leave small businesses alone. The government faces a difficult fiscal balancing act at the Budget. With pressure mounting to plug the public finances, policymakers are weighing two familiar doors: stimulate growth or increase taxes. VAT, and specifically the VAT re

Paul Brehony , Partner, Signature Litigation. Croner-i Major changes at Companies House mean all directors have to complete ID verification before registering a company or filing a confirmation statement, explain Abdulali Jiwaji and Paul Brehony, partners at Signature Litigation. New legal requirements take effect from 18 November 2025, requiring directors and persons with significant control (PSCs) of companies to verify their identities with Companies House. As part of the

Sara White , Editor, Business & Accountancy Daily. Croner-i After delaying the original mandatory reporting rollout by a year, HMRC calls in payroll expert for 18-month secondment to help with development of mandatory payroll expensing for businesses. Mathew Akrigg, policy and research officer at the Chartered Institute of Payroll Professionals (CIPP), has been briefed to assist with the move to mandatory payrolling of employee benefits and expenses, due to come into force Ap

Sara White , Editor, Business & Accountancy Daily - Croner-i The Society of Pension Professionals (SPP) has written to MPs warning of the dangers of ending salary sacrifice arrangements for pension contributions. With rumours swirling around the Budget, still more than two weeks away, the latest talk is of a clampdown on salary sacrifice use for pensions, which provides tax breaks for both employees and employers. The last time salary sacrifice was slashed back in April 2017,

Jacob Grattage , Reporter, Business & Accountancy Daily - Croner-i Tenants get new protections under Renters’ Rights Act with abolition of section 21 ‘no fault’ evictions and replacement of fixed term tenancies with periodic terms, with renters able to stay in a home until they decide to end the tenancy. The government’s Renters’ Rights Act was given Royal Assent on 27 October, introducing sweeping changes that will affect millions of tenants and landlords. Reforms to the pri

Sara White , Editor, Business & Accountancy Daily - Croner-i Maker of Nutella biscuits wins appeal as tribunal rules sweet treat was not partly covered in chocolate so qualifies for excepted item status for VAT purposes. The dispute arose in connection with several HMRC decisions over the taxable status of Ferrero UK’s new Nutella Biscuits, adding to the long litany of food related VAT cases and saving the company a charge for standard 20% VAT. This appeal to the First Tier T

Jacob Grattage , Reporter, Business & Accountancy Daily - Croner-i Owners of properties valued at over £2m could face an annual tax charge if chancellor goes ahead with rumoured plans of a mansion tax. The latest pre Budget rumour is a move to reinstate a years old plan to charge wealth home owners an additional annual 1% property tax on the value in excess of £2m in addition to council tax. This is not the first time a mansion tax has been suggested, it has been picked up an

Saskia Harrison , ACA, Audit director, Gerald Edelman - Croner-i As a major overhaul of UK GAAP lease accounting rules come into effect from January, Saskia Harrison, audit director at Gerald Edelman explains the key issues from classification to right-of-use assets and depreciation considerations. In March 2024, the Financial Reporting Council (FRC) issued amendments to FRS 102 as part of its Periodic Review 2024. The aim of these changes is to bring FRS 102 accounting in li

Sara White , Editor, Business & Accountancy Daily - Croner-i The cost of incorporating a business on Companies House is set to double from next year as digital filing fee shoots up from 1 February. Companies House plans to increase fees for incorporation to £100 from the current £50, and confirmation statements to £50 from £34, affecting both companies and limited liability partnerships (LLPs) filing digitally while the paper fee will also shoot up. The higher fees will come

Jacob Grattage , Reporter, Business & Accountancy Daily, Croner-i Executors of estates will be placed in an untenable position and face ‘unmanageable’ risks if current plan for taxing pension pots goes ahead, Lords told. Witnesses from law firms and professional bodies told Lords committee the government’s proposals were ‘unworkable’ as there was not enough time to pay the tax within HMRC’s rigid six-month deadline. At a House of Lords Finance Bill Sub-Committee, chair Lord L

Sara White , Editor, Business & Accountancy Daily, Croner-i Any taxpayers still doing a paper self assessment tax return must file their 2024-25 forms by Friday 31 October, which means getting them in the post sharpish. Paper tax returns need to arrive with HMRC by Friday 31 October so it is vital to send by first class post now the deadline is fast approaching. Paper versions of form SA100 are available to download from HMRC’s website. All taxable income and capital gains ha

Sara White , Editor, Business & Accountancy Daily, Croner-i As the Treasury stays tight lipped about potential tax rises in the Budget, officials are busy briefing behind the scenes about a 1p increase in income tax, potentially breaking Labour’s big three tax pledge. Despite pledges in the Labour party manifesto last year not to raise the big three taxes of income tax, national insurance and VAT, reports are now emerging that the chancellor, Rachel Reeves, is looking at a po

Karen Chadwick , Private client tax partner,  HURST - Croner-i Karen Chadwick, private client tax partner at Hurst, warns family business owners to take urgent action before imminent overhaul of business property relief craters inheritance tax (IHT) advantages and threatens the future of generational family businesses. There remains ‘a window of opportunity’ to act and it is vital to start the process now as the clock ticks towards next April, when the reforms will come into

Sara White , Editor, Business & Accountancy Daily - Croner-i HMRC has updated the advisory fuel rates to reflect the decision to create...

Croner-i VIP Tax Team In this week’s Q&A, Croner-i VIP Tax Team adviser Manpreet Sahota explains the corporation tax liabilities for...

Ollie Garrod , Senior technical writer, audit & accounting, Croner-i Revenue recognition, lease liabilities and performance reporting are...

Alex Nicholson , Partner, head of VAT & indirect tax, Johnston Carmichael - Croner-i As HMRC widens the VAT confectionery net, Alex...