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Scotland update: Land and Buildings Transaction Tax First-time Buyers’ Relief consultation
Land and Buildings Transaction Tax (LBTT) is a tax fully devolved to the Scottish Parliament, having been introduced und...
Employment status consultation
On 7 February 2018 the government published its response to the Matthew Taylor Review of Modern Working Practices along ...
Trust Registration Service Penalties
The obligations of trustees to maintain accurate and up-to-date records of their beneficial owners, and to register and ...
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Latest briefings
PAYE Settlement Agreement (PSA) process: CIOT, ATT and LITRG respond to consultation
The PAYE Settlement Agreement (PSA) process allows employers to enter into an annual agreement with HMRC under which the...
Rent-a-room relief: CIOT, ATT and LITRG respond to HMRC’s Call for Evidence
Thank you very much to everyone who contributed to the joint CIOT and ATT rent-a-room survey in February....
Bitter sweet
In March, the World’s Original Marmalade Festival will be held at Dalemain, in Cumbria.
HMRC telephone calls to agents
HMRC have advised us that from January 2018 the process will operate as outlined below.
Rent-a-room relief: Call for evidence
The government has published a call for evidence to understand how rent-a-room relief is currently used....
The Trust Registration Service
On 17 November 2017 HMRC hosted the third Talking Points session on the Trust Registration Service (TRS)....
SA 302 tax calculations
HMRC recently raised concerns with professional bodies that they are still receiving significant call volumes from agent...