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HMRC are consulting on how to join up business rates data (held by the 309 billing authorities in England) with centrally held HMRC tax data to better target business rates policy and compliance, a

The CIOT and ATT have engaged with HMRC with a view to improving the accessibility of tax guidance relating to the UK’s net zero strategy.

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

Land Remediation Relief (LRR) is available for the remediation of derelict land provided certain conditions are satisfied, including that the land has been derelict throughout the period beginning

The CIOT has responded to the consultation on the draft The Stamp Duty Land Tax (Service of Documents) Regulations 2022 (tinyurl.com/4r4cnwrc).

The CIOT’s Business Rates Working Group responded to the recent business rates consultation on the form of transitional arrangements for the 1 April 2023 revaluation (

From April 2024, unincorporated businesses will be taxed on their profits arising in a tax year, regardless of their accounting period end.

The Spring Statement confirmed that the VAT rate on energy-saving materials – such as solar panels, wind and water turbines – installed in domestic properties will be reduced from 5% to zero betwee

For capital treatment to apply on a purchase of own shares, Corporation Tax Act 2010 s 1042 imposes a condition that the seller must not, immediately after the purchase, be connected with the

The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detail of the government’s proposed changes to business rates following the conclusion of th