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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/

The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the personal allowance who do not receive tax relief on pension contributions to net pay arrang

In July 2022, HMRC’s Tax Treaty Team sought input in relation to the changes to Article 5 of the OECD Model Tax Convention (MTC) as a result of the BEPS action reports and also in relation to the p

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

In this article, we summarise the main points from meetings of various groups that have taken place recently, and which are attended by CIOT, LITRG and ATT volunteers.

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).

In this article, we summarise the main points from meetings of various groups that have taken place recently, and which are attended by CIOT, LITRG and ATT volunteers.