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Land and buildings transaction tax and the additional dwelling supplement
In February 2022, the Scottish government launched a public consultation on wide-ranging reforms to the additi...
Accounting periods straddling 1 April 2023
Ordinarily, when a company’s accounting period straddles a change of corporation tax rates on 1 April, Corpora...
HMRC’s annual stakeholder conference
Over 200 stakeholders joined many senior HMRC personnel at their annual stakeholder conference held at the QE2...
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Making Tax Digital for Income Tax Self-Assessment: key points to note
HMRC gave sole traders and landlords an early Christmas present in December 2022.
Scottish aggregates levy
© Getty images/iStockphoto Since 2002, a UK-wide aggregates levy has been charged for the commercial exploita...
Implied trusts and beneficial ownership: who is the real owner?
© Getty images/iStockphoto ‘Taxation of income is based on beneficial ownership, not legal ownership. ...
UK Property Reporting Service: update
In October, ATT, CIOT and LITRG met with HMRC as part of our ongoing engagement on the UK Property Reporting S...
Draft FB 2023: capital gains tax and separating married couples
When assets are transferred between married couples (or those in a civil partnership) who are living together ...
Scottish taxes
The Scottish Taxes Committee has been considering a number of consultations of late.
Decentralised finance (cryptoassets): HMRC call for evidence
The joint CIOT-ATT working group has recently been giving some thought to the call for evidence ‘The taxation ...