Shorter payment window for Capital Gains Tax on residential properties
The ATT and CIOT have responded to HMRC’s consultation ‘Capital Gains Tax: Payment window for residential property gains (payment on account)’.
The ATT and CIOT have responded to HMRC’s consultation ‘Capital Gains Tax: Payment window for residential property gains (payment on account)’.
It is now nine months since the HMRC Agent Forum was officially launched.
Land and Buildings Transaction Tax (LBTT) is a tax fully devolved to the Scottish Parliament, having been introduced under the Land and Buildings Transaction Tax (Scotland) Act 2013 (the 2013 Act)
In March HMRC launched their MTD income tax pilot for self-employed businesses.
The regulations placed an obligation on tax advisers who provided offshore advice or services in the year to 30 September 2016 (beyond solely the preparation and delivery of tax returns) to send ce
The government is in the process of reforming tax administration penalties as part of wider work to simplify and harmonise tax administration processes across taxes.
The perception that taxes management issues are mainly uninteresting has surely been dispelled in recent years.
The OECD published its paper in response to the Bari Declaration issued by the G7 Finance Ministers in May 2017, and in the light of information on offshore tax planning released by media organisat
HMRC have advised us that from January 2018 the process will operate as outlined below.