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Thankfully from a complexity perspective, FA 2003 s 75A (s 75A) only applies to SDLT and there are no equivalent provisions under Welsh land transaction tax or Scottish land and buildings transacti

The last few years have brought a fair number of appeals against closure notices or discovery assessments issued by the Revenue assessing gains realised on the disposal of residential property.

HMRC’s ability to assess additional income tax and capital gains tax (CGT) is restricted by statutory assessment time limits (TMA 1970, s34, s36, s37A and s40) in the absence of open self assessmen

Where a UK corporate debtor makes payments of yearly interest to, among others, non-UK creditors, the debtor will be required to withhold an amount representing UK income tax (currently at a rate o

We wrote in the May 2017 issue of Tax Adviser (‘HMRC Information Powers: On or off the record?’) about the information powers that HMRC has available to it under F

Issues for low income taxpayers

This year marks the 20th anniversary since the Low Incomes Tax Reform Group (LITRG) was set up by John Andrews (then President of the CIOT) as an initiativ

First introduced in 1946 to encourage investment in post war Britain, capital allowances (CAs) have long provided businesses with tax relief on capital investment in fixed assets.

In December 2015, the European Commission announced it had opened an in-depth investigation into rulings granted by Luxembourg to McDonald’s.

All members of the CIOT and ATT are bound by Professional Rules and Practice Guidelines (PRPG), Professional Conduct in Relation to Taxation (PCRT), PII and CPD Regulations, CCAB Anti-Money Launder

My last article on a practitioner’s view of Making Tax Digital was published in the February 2018 issue of Tax Advis