Search

Extending relief for self-employed training costs

The ATT considers that, as far as possible, employed and self-employed individuals should have a level-playing field when it comes to tax

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

© 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

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.

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

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/

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

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.