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Where the sum payable for a property is contingent or uncertain, an application for deferment of SDLT will also have to be done within the 14 days rather than the current 30 days.

(LTT) to replace the UK stamp duty land tax in Wales from April 2018 and includes measures to tackle the avoidance of devolved taxes.

The Finance Committee of the Scottish Parliament issued a call for evidence at the end of June 2016 to assist their inquiry on a Scottish approach to taxation (tinyurl.com/hdpnxa3).

In November 2014, HMRC announced it would be using the services of a private third party company called SYNNEX-Concentrix to carry out tax credit compliance checks on their behalf.

From April 2017, individuals in receipt of an annuity may be able to sell their policy.

The CFE was founded in 1959 and today embraces 26 national organisations from 21 European countries, representing, with its member organisations, more than 200,000 tax advisers.

The Scottish Government intends to implement council tax reform through The Council Tax (Substitution of Proportion) (Scotland) Order 2016, which it laid in the Scottish Parliament in early Septemb

The Scottish Government set up the Barclay review group to make recommendations that seek to enhance and reform the business rates system in Scotland to better support business growth and long-term

Increasingly law enforcement and other government agencies are turning their attention to those who enable criminals to carry out their crimes.

HMRC’s discussion document, Strengthening Tax Avoidance Sanctions and Deterrents, was published on 17 August 2016 and is the latest in a ser