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Over the last three years, the ATT has been part of a working group with HMRC looking at how aspects of the process of estate administration could be improved for taxpayers and agents.

In Tax Adviser (April 2024), I considered the Chelmsford City Council [2022] UKUT 149 (TCC) decision on whether local authorities’ provision of sports services should fall outside the

True or false? Input tax cannot be claimed on any expenditure that relates to business entertainment.

For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2020 resulted in fundamental changes to the way goods are traded.

The Welsh government recently consulted on proposals to abolish land transaction tax(LTT) multiple dwellings relief (MDR) following the UK government’s decision to abolish the equivalent relief for

HMRC issued a consultation regarding the implementation of certain discretionary and optional elements of the Crypto Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard

LITRG’s response (www.litrg.org.uk/10903) to the Public Accounts Committee’s call for evidence (tinyurl.com/57emuwce

Finance (No.2) Act 2024received Royal Assent on 24 May 2024.

The Budget in March 2024 contained proposals for changes to the taxation rules for foreign income and gains and inheritance tax (IHT) deemed domicile rules.

The proposed abolition of the special rules for furnished holiday lettings was a reminder that there are still many allowances and concessions in the tax legislation that can benefit our client