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)
HMRC advise that over 15 million individuals have now accessed their Personal Tax Account (PTA).
The new Trading and Property Allowances (introduced by Finance (No 2) Act 2017 but effective from 6 April 2017) were heralded in the March 2016 Budget with the catchphrase ‘no forms to fill in, no
Finance (No 2) Act 2017 introduced very significant changes to the taxation of non-UK domiciliaries.
The consultation ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before dilution’ seeks views on a proposed solution to situations where an individual o
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)
It had previously been announced in the 2016 Budget that, from 6 April 2018, childcare vouchers would be closed to new entrants and replaced by the new Tax Free Childcare (TFC) scheme.
Since April 2013, most employers have been required to report payroll data to HM Revenue & Customs (HMRC) in real time.
Thank you very much to everyone who contributed to the joint CIOT and ATT rent-a-room survey in February. Almost 700 people took part in the survey.
