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HMRC’s annual stakeholder conference
Over 200 stakeholders joined many senior HMRC personnel at their annual stakeholder conference held at the QE2 Centre in...
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 exploitation of ag...
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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 Service....
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 as such, t...
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 of Decentr...
Making Tax Digital for Income Tax Self-Assessment: draft notices
On 1 July, HMRC published draft notices to be made under the Income Tax (Digital Requirements) Regulations 2021 for a sh...
Crypto assets working group
In the light of the growing popularity of crypto assets, the CIOT, including the Low Incomes Tax Reform Group (LITRG), a...