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Further to our article in July’s Tax Adviser ‘UK Property Reporting Service: ongoing issues’, the ATT and CIOT have received some answers from HMRC to concerns raised at the start of this

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

HMRC’s consultation ‘Income Tax: Low-income trusts and estates’ proposed to formalise and extend a concession that removes trusts and estates from reporting and paying income tax where the only sou

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

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

In May, ATT and CIOT representatives met with HMRC to discuss ongoing issues with the operation of the UK Property Reporting Service.

The government has introduced ‘tax conditionality’ in these sectors to try and tackle the hidden economy.

CIOT, LITRG and ATT have responded to HMRC’s recent call for evidence on Income tax self-assessment registration for the self‑employed and landlords.

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

Umbrella companies are unregulated and there is a wide spectrum of operators.