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In Brief

Coming into effect on 1 January 2019, HMRC has published legislation making two changes to the VAT mini one stop shop (‘VAT MOSS’) scheme:

As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first play for their country.

Following Budget 2018, the LITRG technical team examined the announcements in relation to tax and benefits, to work out how they might affect those on low to modest incomes.

From April 2019, the UK government will reduce each of the three rates of income tax – basic, higher and additional rate – paid by Welsh taxpayers by 10p.

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

Getting down to business

One of the fundamental pillars of VAT is the concept of ‘business’.

The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape remains too unclear.

Personal Tax Account (PTA)

A previous article in June 2018’s Technical Newsdesk mentioned the issues arising with hypothetical codes – those cod

The ATT’s response to this clause focused on the impact of the proposed 30-day payment window for UK residents disposing of residential property after 6 April 2020.

The ATT submitted comments on the changes proposed by draft FB 2018-19 to rent-a-room relief.