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The CIOT and LITRG have responded to HMRC’s consultation document which explored how the UK government will implement the OECD’s Model Reporting Rules for Digital Platforms, which require c

LITRG reviews proposals to extend bereavement benefits to surviving partners with children after the death of a partner to whom they were not married or in civil partnership.

The ATT submitted three representations ahead of the Autumn Budget 2021, covering the annual investment allowance, employer provided coronavirus testing and the High Income Child Benefit Ch

The CIOT’s recent Budget representation suggests that it is timely to consider the tax and Exchequer consequences of the trend towards UK employees working remotely abroad. 

Following the opening of the Trust Registration Service to accept registrations of non-taxable trusts on 1 September 2021, we are expecting further updates to the relevant legislation short

HMRC have issued a Frequently Asked Questions (and answers) document for users of the UK capital gains tax property reporting service and further more detailed guidance is in progress.&nbsp

The ATT, CIOT and LITRG have responded to the HMRC call for evidence on more timely payment of tax (that is to say, payments of tax that are both more frequent in nature and are more closel

CIOT was invited by the Country Landowners’ Association to give evidence to the All Party Parliamentary Group for Rural Business and the Rural Powerhouse.

HMRC provide an interim process solution for offsetting a capital gains tax overpayment arising under the capital gains tax 30-days reporting service, required in respect of sales of UK residential

The CIOT and LITRG have recently responded to two related HMRC discussion documents in which HMRC asked for views on how best to improve offshore tax compliance and prevent mistakes occurri