Back in December 2021, we invited Paul Aplin OBE to share his thoughts on basis periods. Here, Paul recaps the talking points from that webinar and looks at what’s changing and what you need to know. This blog is based on the rules as we currently understand them (at the time of writing, the Finance Bill is still in passage through Parliament). It is recommended reading for anyone wishing to join our follow-up webinar, in which we will answer some of the questions you raised and dive even deeper into the reforms. You can book your spot, here. In the transitional year especially, there will be many possible permutations and each case will need to be considered on its particular facts. - read more
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