Search

Imagine a world where all your meals are cooked for you, your home is cleaned each week, you visit dozens of countries a year and you may also have no liability to income tax.

From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:

Work continues on taking forward Pillar 2 – the 15% minimum corporate tax agreed by over 135jurisdictions as part of the OECD/G20 Inclusive Framework.

The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life.

Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activities.

LITRG is hearing from more and more people who are unsure about their state pension tax obligations.

Currently, the legislation allows HMRC to assess the second late payment penalty once, when the amount of outstanding tax is paid in full, within a two-year assessment time limit.

In recent years, HMRC have been increasing their use of one to many (OTM) letters in their compliance approach.

HMRC say that Ocelot is more user-friendly for caseworkers, setting out information on a single platform with task-based procedural guidance that is easier to follow than the manual format.

Digitalisation plays a crucial role in supporting development.