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In the call for evidence, Revenue Scotland highlighted several specific areas of concern with the additional dwelling supplement (ADS).

For capital treatment to apply on a purchase of own shares, Corporation Tax Act 2010 s 1042 imposes a condition that the seller must not, immediately after the purchase, be connected with the

Members of the CIOT’s Climate Change Working Group and Indirect Taxes Committee recently attended a meeting with HMRC to discuss scenarios raised by members while reviewing and preparing for the ta

The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing nature of the UK economy and new business practices, including businesses which operate i

Background

During the pandemic, HMRC’s service levels were impacted for many teams, with some teams operating with severe delays.

The National Insurance Contributions Act 2022 introduces a new zero rate of secondary Class 1 national insurance contributions (NICs) for employers taking on new employees to work in a freepor

The Department for Levelling Up, Housing and Communities and HM Treasury have consulted on the technical detail of the government’s proposed changes to business rates following the conclusion of th

HMRC’s consultation on Stamp Duty Land Tax: Mixed – Property Purchases and Multiple Dwellings Relief considers two areas: applying an apportionment basis to the acquisition of mixed-use pr

The UK Property Reporting service was launched on 6 April 2020 as the route for residents and non-residents to report and pay tax on qualifying disposals of UK property.

Background

In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we set out changes in VAT treatment for compensatory