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HMRC gave sole traders and landlords an early Christmas present in December 2022.

Although it was widely thought that a delay to the launch of Making Tax Digital (MTD) from the planned start date of April 2024 had become inevitable, the government announcement on 19 December 202

Company purchase of own shares: multiple completion contracts

In early 2022, HMRC clarified their position on the purchase of own shares legislation at Corporation Tax Act (CTA) 2010 s 10

HMRC’s Mid-Sized Business (MSB) Customer Support Team

HMRC’s MSB Customer Support Team can offer support to businesses in this population via an online portal on G

© Getty images/iStockphoto

Very broadly, the Organisation for Economic Co-operation and Development’s (OECD) model reporting rules for digital platforms will require UK platform oper

© Getty images/iStockphoto

A visitor levy for Wales

The Welsh Programme for Government 2021-2026 includes the commitment to consult on a levy on overnight visitors to Wales.

Representatives from the CIOT and ATT gave evidence to the House of Lords Finance Bill Sub-Committee’s inquiry into the draft Finance Bill 2022-23 (see tinyurl

HMRC have reviewed data, including from the Land Registry, and have identified non-resident corporate owners of UK property that may not have met certain UK tax obligations.

In October, ATT, CIOT and LITRG met with HMRC as part of our ongoing engagement on the UK Property Reporting Service.

The consultation is aimed at all those with an interest in the resolution of civil disputes in England and Wales.