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Exemption from MTD

Jayne Simpson’s article in last month’s Tax Adviser summarised the grounds in respect of which exemption can be applied for.

Section 3 of Public Notice 700 /22 sets out the rules and provides examples for those who may be considering whether they could be exempt f

The government is consulting on a SDLT surcharge on non-UK residents purchasing residential properties in England and Northern Ireland, to be legislated for in a ‘future Finance Bill’.

Who does it affect?

The tax would affect manufacturers and importers of plastic packaging, which would mean increasing costs for all types of businesses purchasing these products.

While the changes to tax relief for residential landlords on interest and other finance costs were first introduced in F(2)A 2015, the first phasing-in of these changes started during 2017 /18 and

Scottish income tax applies to the non-savings and non-dividend income of Scottish taxpayers. The Scottish parliament is able to set as many rates and bands as it chooses.

• PCRT has been updated with a new digital structure to make it easier to navigate.

The completion of the full service roll out of Universal Credit (UC) in December 2018 means that most people will no longer be able to make brand new claims for working tax credit and child tax cre

It is mandatory for all those CIOT or ATT members or ADIT affiliates who:

The Technical teams of CIOT, ATT and LITRG made 154 formal submissions to HMRC, HM Treasury and other revenue and parliamentary bodies during the year (81 from CIOT, 51 from LITRG and 22 from ATT).