The incoming legislation requiring small businesses to digitally submit their information quarterly will lead to previously compliant individuals becoming non-compliant, according to The Low Incomes Tax Group.
The Charted Institute of Taxation has responded to the new measures published in the Finance Bill 2016 to improve tax compliance.
The number of recipients of taxable benefits in kind remained steady at 3.7 million in the 2012/13 tax year, the latest figures by HMRC shows.
A new plan to boost investment in research and development for smaller businesses has been launched by the government.
Businesses have raised concerns over the possible changes to pension tax relief announced in Summer Budget 2015 in a survey released by Aviva.
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