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On a sombre Friday morning a week or so ago I found myself in a Whitehall office overlooking Parliament Square, listening to Big Ben’s chimes whilst sitting with a senior civil servant and a repres

A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the public interest - the presumed intention being not to burden such public int

2015 has been something of a year of change in the world of property tax and the Property Taxes Technical Sub-Committee has made a number of representations to HMRC and HM Treasury as a result.

The capital gains tax exemption on the disposal of a person’s only or main residence (which is in most cases automatic), had been fairly settled and subject to few changes since the consolidating T

The Principal Private Residence relief (‘PPR’) provided to individuals on the disposal of their main residence is probably the most commonly claimed and known of reliefs within the capital gains le

The Government is under increasing pressure to improve the availability and quality of housing in the UK.

The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5 October, as part of the final package of BEPS actions.

We have been advised that HMRC will not be issuing paper statements and payslips to self-assessment taxpayers to remind them of the 31 January 2016 filing and payment date unless the taxpayer has f

Further to our report in September’s Technical Newsdesk, we have recently met HMRC to discuss their initiative, Making Tax Easier, and we are able now to update members.

HMRC have recently expanded testing of their AOSS private beta service to firms with up to 500 employer clients. More than 1,200 agents have now registered for the trial.