Finance (No.2) Bill 2023-24: LITRG briefing high income child benefit charge changes
Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:
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Welsh land transaction tax
The recent Welsh government’s land transaction tax (LTT) consultation looks at extending the time limit indefinitely for reclaims and exemption from higher rates in limited circumstances.
National minimum wage and salary sacrifice arrangements
Provided they are implemented and operated correctly, salary sacrifice arrangements can be used to gain an advantage in a limited number of circumstances, such as pension saving, cycle to work or l
HMT consultation on improving the effectiveness of the money laundering regulations
The consultation on changes to the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations (money laundering regulations) is one of HM Treasury’s (HMT’s)
Simplifying and modernising HMRC’s income tax services: summary of responses
The consultation sought views on three main areas: increased digitalisation of HMRC correspondence; improvements to the flow and timeliness of PAYE information; and reviewing the Income Tax Self As
Land transaction tax relief for Welsh freeports
The CIOT and the Stamp Taxes Practitioners Group made a joint response to the Welsh government’s consultation on providing a relief from land transaction tax (LTT) for qualifying transactions withi
HMRC call for evidence: enquiry and assessment powers, penalties and safeguards
The call for evidence (see tinyurl.com/2p9km4sz) is extensive and wid
Salary advance schemes: employer considerations
Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payday, to help manage their finances.
Transparency of land ownership involving trusts
The ATT has responded to the consultation on ‘Transparency of land ownership involving trusts’, which was issued late in 2023.