Search

HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) with centrally held HMRC tax data to better target business rates policy and compliance, a

LITRG’s submission to the Treasury Committee’s call for evidence into the cryptoasset industry draws on HMRC’s recently commissioned research (see tinyurl.com/

Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills, including an immediate post-death interest, trusts for bereaved minors, and

Each year, the House of Commons Public Accounts Committee (PAC) holds a short inquiry into HMRC’s Annual Report and Accounts (tinyurl.com/HMRC22), consisting

Types of will trust

Even after the changes to the inheritance tax treatment of trusts that were made in March 2006, testators have a range of possible trusts that can be used for partners

Further to our article in July’s Tax Adviser ‘UK Property Reporting Service: ongoing issues’, the ATT and CIOT have received some answers from HMRC to concerns raised at the start of this

On 1 July, HMRC published draft notices to be made under the Income Tax (Digital Requirements) Regulations 2021 for a short, four-week consultation (see tinyur

HMRC’s consultation ‘Income Tax: Low-income trusts and estates’ proposed to formalise and extend a concession that removes trusts and estates from reporting and paying income tax where the only sou

The CIOT has responded to the consultation on the draft The Stamp Duty Land Tax (Service of Documents) Regulations 2022 (tinyurl.com/4r4cnwrc).

The concept of domicile links an individual to a particular jurisdiction.